Det tyske fin\u00adans\u00admi\u00adnis\u00adte\u00adri\u00adum har i et brev af 1. okto\u00adber 2026 end\u00adnu en gang for\u00adl\u00e6n\u00adget de s\u00e6r\u00adli\u00adge skat\u00adte\u00adreg\u00adler til for\u00addel for per\u00adsoner og orga\u00adni\u00adsa\u00adtio\u00adner, der st\u00f8t\u00adter dem, der er ramt af kri\u00adgen i Ukrai\u00adne. For\u00adan\u00adstalt\u00adnin\u00adger\u00adne g\u00e6l\u00adder nu indtil den 31. decem\u00adber 2027. De ret\u00adter sig lige\u00adligt mod pri\u00advat\u00adper\u00adsoner, virksom\u00adhe\u00adder og almen\u00adnyt\u00adti\u00adge organisationer.<\/p>\n
Hvis man har don\u00ade\u00adret pen\u00adge til ukrains\u00adke krigsof\u00adre, beh\u00f8\u00adver man ikke at frem\u00adl\u00e6g\u00adge et for\u00admelt done\u00adrings\u00adbe\u00advis. Et sim\u00adpelt kon\u00adtoud\u00adtog, en kvit\u00adte\u00adring for en direk\u00adte debi\u00adte\u00adring eller en uds\u00adkrift fra net\u00adban\u00adken er til\u00adstr\u00e6k\u00adke\u00adligt som bevis. Forud\u00ads\u00e6t\u00adnin\u00adgen er, at beta\u00adlin\u00adgen er fore\u00adta\u00adget til en s\u00e6r\u00adlig kon\u00adto, der er opret\u00adtet af en aner\u00adkendt almen\u00adnyt\u00adtig orga\u00adni\u00adsa\u00adti\u00adon, en myn\u00addig\u00adhed eller en vel\u00adg\u00f8\u00adren\u00adheds\u00ador\u00adga\u00adni\u00adsa\u00adti\u00adon. Indbe\u00adta\u00adlin\u00adger via en tred\u00adjeparts for\u00advalt\u00adnings\u00adkon\u00adto kan ogs\u00e5 aner\u00adken\u00addes under vis\u00adse betingelser.<\/p>\n
Almen\u00adnyt\u00adti\u00adge orga\u00adni\u00adsa\u00adtio\u00adner s\u00e5som foren\u00adin\u00adger eller fon\u00adde m\u00e5 som udgangs\u00adpunkt kun anven\u00adde deres mid\u00adler til det for\u00adm\u00e5l, der er fast\u00adsat i deres ved\u00adt\u00e6g\u00adter. I for\u00adbin\u00addel\u00adse med hj\u00e6l\u00adpen til Ukrai\u00adne lem\u00adpes den\u00adne begr\u00e6ns\u00adning und\u00adta\u00adgel\u00adses\u00advis: Orga\u00adni\u00adsa\u00adtio\u00adner m\u00e5 anven\u00adde ledi\u00adge mid\u00adler, per\u00adso\u00adna\u00adle og loka\u00adler direk\u00adte til st\u00f8t\u00adte for flygt\u00adnin\u00adge og krigsof\u00adre, uden at det\u00adte brin\u00adger deres sta\u00adtus som almen\u00adnyt\u00adtig orga\u00adni\u00adsa\u00adti\u00adon i fare. Der kan i den\u00adne sam\u00admen\u00adh\u00e6ng fra\u00advi\u00adges kra\u00advet om, at de st\u00f8t\u00adte\u00adde per\u00adsoner skal doku\u00admen\u00adte\u00adre deres behov for hj\u00e6lp.<\/p>\n
Virksom\u00adhe\u00adder, der afhol\u00adder udgif\u00adter til st\u00f8t\u00adte for per\u00adsoner, der har lidt ska\u00adde som f\u00f8l\u00adge af situa\u00adtio\u00adnen i Ukrai\u00adne, og der\u00admed samt\u00adidig styr\u00adker deres omd\u00f8m\u00adme i offent\u00adlig\u00adhe\u00adden, f.eks. gen\u00adnem rele\u00advan\u00adte pres\u00adse\u00admed\u00addel\u00adel\u00adser eller omta\u00adle i medier\u00adne, kan under vis\u00adse forud\u00ads\u00e6t\u00adnin\u00adger frad\u00adra\u00adge dis\u00adse omkost\u00adnin\u00adger som drift\u00adsud\u00adgif\u00adter. Afg\u00f8\u00adren\u00adde her\u00adfor er BMF-skri\u00advel\u00adsen af 18. febru\u00adar 1998 om sponsorering.<\/p>\n
Arbejds\u00adgi\u00adve\u00adre kan hj\u00e6l\u00adpe medar\u00adbej\u00adde\u00adre, der er ber\u00f8rt af kri\u00adgen, med skat\u00adte\u00adfrie tils\u00adkud og st\u00f8t\u00adtey\u00addel\u00adser. Deru\u00addo\u00adver fin\u00addes der mulig\u00adhe\u00adden for den s\u00e5kald\u00adte l\u00f8n\u00addo\u00adna\u00adti\u00adon: Medar\u00adbej\u00adde\u00adre kan give afkald p\u00e5 en del af deres l\u00f8n eller deres arbejdstids\u00adkon\u00adto, s\u00e5 arbejds\u00adgi\u00adve\u00adren kan vide\u00adre\u00adsen\u00adde det\u00adte bel\u00f8b direk\u00adte til en hj\u00e6l\u00adpe\u00ador\u00adga\u00adni\u00adsa\u00adti\u00adon eller til ber\u00f8r\u00adte kol\u00adle\u00adger. Den\u00adne del af l\u00f8n\u00adnen, som der gives afkald p\u00e5, er fri\u00adta\u00adget for l\u00f8ns\u00adkat. Vig\u00adtigt: Den, der g\u00f8r brug af den\u00adne ord\u00adning, m\u00e5 ikke yder\u00adli\u00adge\u00adre tr\u00e6k\u00adke bel\u00f8\u00adbet fra som en s\u00e6r\u00adlig udgift i selvangivelsen.<\/p>\n
For almen\u00adnyt\u00adti\u00adge orga\u00adni\u00adsa\u00adtio\u00adner, der stil\u00adler mate\u00adri\u00adel\u00adle res\u00adsour\u00adcer, loka\u00adler eller per\u00adso\u00adna\u00adle gra\u00adtis til r\u00e5dig\u00adhed til hj\u00e6lp til Ukrai\u00adne, g\u00e6l\u00adder der forenk\u00adle\u00adde reg\u00adler vedr\u00f8\u00adren\u00adde moms. Det\u00adte vedr\u00f8\u00adrer blandt andet klas\u00adsi\u00adfi\u00adce\u00adrin\u00adgen som for\u00adm\u00e5ls\u00addrift og sp\u00f8rgs\u00adm\u00e5l om frad\u00adrag af indg\u00e5en\u00adde moms i til\u00adf\u00e6l\u00adde af \u00e6nd\u00adret anven\u00addel\u00adse. P\u00e5 omr\u00e5\u00addet for gaveaf\u00adgift kan dona\u00adtio\u00adner til almen\u00adnyt\u00adti\u00adge orga\u00adni\u00adsa\u00adtio\u00adner eller til kir\u00adke\u00adli\u00adge og vel\u00adg\u00f8\u00adren\u00adde for\u00adm\u00e5l v\u00e6re afgift\u00adsfrie, forud\u00adsat at det sik\u00adres, at mid\u00adler\u00adne anven\u00addes i over\u00adens\u00adstem\u00admel\u00adse med form\u00e5let.<\/p>\n
For\u00adl\u00e6n\u00adgel\u00adsen af reg\u00adler\u00adne indtil udgan\u00adgen af 2027 giver pri\u00advat\u00adper\u00adsoner, virksom\u00adhe\u00adder og foren\u00adin\u00adger fort\u00adsat plan\u00adl\u00e6g\u00adnings\u00adsik\u00adker\u00adhed med hen\u00adsyn til den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge behand\u00adling af deres hj\u00e6l\u00adpeind\u00adsatser. Hvis man er i tvivl om, hvor\u00advidt ens kon\u00adkre\u00adte st\u00f8t\u00adtef\u00ador\u00adan\u00adstalt\u00adning er omfat\u00adtet af lem\u00adpels\u00ader\u00adne, b\u00f8r man s\u00f8ge skat\u00adter\u00e5d\u00adgiv\u00adning. De rele\u00advan\u00adte skri\u00advel\u00adser fra det tyske fin\u00adans\u00admi\u00adnis\u00adte\u00adri\u00adum (BMF) kan fin\u00addes under sagsn\u00adum\u00adre\u00adne IV C 4 og IV D 5, senest skri\u00advel\u00adsen af 1. okto\u00adber 2026 under sags\u00adnum\u00admer IV D 5 \u2013 S 2223\/00044\/032\/047.<\/p>\n