Online message – Monday 03/13/2023
Ukraine War | Donations for technical assistance to repair war-damaged infrastructure in Ukraine (BMF)
The BMF has supplemented its letter on tax measures to support those injured by the war in Ukraine (
:005).
In addition to
BStBl I p. 330, the following regulation is adopted on tax measures to support those injured by the war in Ukraine:
In the case of a free service aimed directly at repairing war-damaged infrastructure in Ukraine, for reasons of equity, until apart from the taxation of a gratuitous supply of value. This includes e.g. B. the free provision of building materials, construction machinery, technical facilities and personnel, each including any transport services.
If an entrepreneur already intends to use the services exclusively and directly for the stated purposes when purchasing the services, the corresponding input tax amounts are subject to the other requirements of the § 15 UStG in the way of equity
Section 15.15 (1) UStAE to consider. The following free supply of value is not taxed according to the previous paragraph in equity.
A notice:
The letter is on the
Federal Ministry of Finance website
published. It will be included in the NWB database shortly.
Those: BMF online
(RD)
Source(s):
NWB OAAAJ-35466