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BMF • 04.12.2024 Valid until 31.12.2025
Ukraine Aid: Extension of Tax Relief
Deadline extension for aid measures (proof of donation, payroll donations, donations in kind, accommodation, fundraising). The contents of the 2022/2023 circulars continue to apply.
](/bmf/2024-12-04-ukraine-verlaengerung/)BMF 04.12.2024 – Ukraine Aid: Extension until 31.12.2025
BMF-Schreiben • 04.12.2024 GZ: IV D 5 – S 2223/19/10003 :030 Reference: 17.03.2022 (:013), 07.06.2022 (:017), 13.03.2023 (III C 2 – S 7500/22/10005 :005)
Valid for measures until: 31.12.2025
Ukraine Aid: Tax Relief – Extension until 31.12.2025
The application period for the existing aid regulations has been extended by a further year. The core substantive benefits remain in place; the update primarily concerns the extension of the duration.
Key Points
- Deadline extension of all relevant administrative and enforcement facilitations for measures carried out until 31.12.2025.
- Contents of the original circulars (2022/2023) continue to apply; no fundamental structural changes.
- Addressees: Donors, employers (payroll donations), non-profit corporations, companies, and affected individuals.
Which reliefs continue to apply?
- Donations & simplified proof (bank statement/online receipt) – § 10b EStG (Income Tax Act).
- Donations in kind / deliveries / withdrawals – privileged treatment; observe ESt/KSt/USt (Income/Corporate/VAT) on a case-by-case basis.
- Payroll donations / waiver of expenses – tax-privileged structuring with proper documentation.
- Accommodation / transfer of use – relief for provision free of charge or at a reduced rate.
- Fundraising – relief for events organized by non-profit organizations.
Note: Carefully check legal bases including § 10b EStG (deduction of donations), and depending on the constellation § 3 EStG (tax-free payments), as well as VAT consequences (e.g. supply of goods/services for no consideration; option under § 9 UStG (VAT Act)).
Example 1 – Cash Donation
€500 to a domestic non-profit organization; simplified proof (bank statement/online receipt) is sufficient for the deduction under § 10b EStG, provided BMF requirements are met.
Example 2 – Payroll Donation
An employee waives €300 of net salary in favour of a privileged organization; with correct documentation, the amount remains privileged for wage tax purposes (continuation of previous regulations).
Example 3 – Corporate Donation in Kind
Free delivery of winter clothing to a relief organization; check ESt/KSt treatment and VAT consequences (if applicable, supply of goods for no consideration) according to BMF.
Example 4 – Accommodation
Provision of rooms free of charge or at a reduced rate for housing refugees – privileged treatment possible; VAT options under § 9 UStG must be checked separately.
Checklist for Practice
- Check purpose & recipient (tax-privileged; document the use of funds).
- Secure evidence (simplified proof or donation certificate).
- Document employer cases (note in payroll account, documents regarding salary waiver).
- Check donations in kind/VAT per case (recipient, withdrawal, supply for no consideration).
- Deadline: The measure must be carried out by 31.12.2025.
Source: BMF-Schreiben dated 04.12.2024 – Extension of the scope of application to measures until 31.12.2025. The original text in the Bundessteuerblatt is authoritative. (Status: editorially reviewed)
Questions regarding implementation?
We check proofs, payroll donations & donations in kind and implement the circular correctly.