In a let\u00adter dated 1 Octo\u00adber 2026, the Fede\u00adral Minis\u00adtry of Finan\u00adce has once again exten\u00added the spe\u00adcial tax arran\u00adge\u00adments for indi\u00advi\u00addu\u00adals and orga\u00adni\u00adsa\u00adti\u00adons sup\u00adport\u00ading tho\u00adse affec\u00adted by the war in Ukrai\u00adne. The mea\u00adsu\u00adres now app\u00adly until 31 Decem\u00adber 2027. They are aimed equal\u00adly at pri\u00adva\u00adte indi\u00advi\u00addu\u00adals, busi\u00adnesses and cha\u00adri\u00adta\u00adble organisations.<\/p>\n
Anyo\u00adne who has dona\u00adted money to Ukrai\u00adni\u00adan war vic\u00adtims does not need to pro\u00advi\u00adde a for\u00admal dona\u00adti\u00adon receipt. A simp\u00adle bank state\u00adment, a direct debit slip or a prin\u00adtout from online ban\u00adking is suf\u00adfi\u00adci\u00adent as pro\u00adof. The con\u00addi\u00adti\u00adon is that the pay\u00adment was made into a spe\u00adcial account set up spe\u00adci\u00adfi\u00adcal\u00adly for this pur\u00adpo\u00adse by a reco\u00adg\u00adnis\u00aded cha\u00adri\u00adta\u00adble orga\u00adni\u00adsa\u00adti\u00adon, a public aut\u00adho\u00adri\u00adty or a wel\u00adfa\u00adre orga\u00adni\u00adsa\u00adti\u00adon. Pay\u00adments made via a third party\u2019s escrow account may also be eli\u00adgi\u00adble for reco\u00adgni\u00adti\u00adon under cer\u00adtain conditions.<\/p>\n
Cha\u00adri\u00adta\u00adble orga\u00adni\u00adsa\u00adti\u00adons, such as asso\u00adcia\u00adti\u00adons or foun\u00adda\u00adti\u00adons, may, in prin\u00adci\u00adple, only use their funds for the pur\u00adpo\u00adse set out in their artic\u00adles of asso\u00adcia\u00adti\u00adon. In the con\u00adtext of aid for Ukrai\u00adne, this rest\u00adric\u00adtion is being rela\u00adxed on an excep\u00adtio\u00adnal basis: Orga\u00adni\u00adsa\u00adti\u00adons may use available funds, staff and pre\u00admi\u00adses direct\u00adly to sup\u00adport refu\u00adgees and vic\u00adtims of war wit\u00adhout this jeo\u00adpar\u00addi\u00adsing their cha\u00adri\u00adta\u00adble sta\u00adtus. The requi\u00adre\u00adment to pro\u00advi\u00adde evi\u00addence that the peo\u00adp\u00adle recei\u00adving sup\u00adport are in need of assis\u00adtance, which would other\u00adwi\u00adse be neces\u00adsa\u00adry, may be wai\u00adved in this context.<\/p>\n
Com\u00adpa\u00adnies that incur expen\u00addit\u00adu\u00adre to sup\u00adport tho\u00adse affec\u00adted by the situa\u00adti\u00adon in Ukrai\u00adne and, in doing so, simul\u00adta\u00adneous\u00adly enhan\u00adce their public image \u2013 for exam\u00adp\u00adle, through rele\u00advant press releases or media covera\u00adge \u2013 may, under cer\u00adtain con\u00addi\u00adti\u00adons, cla\u00adim the\u00adse cos\u00adts as busi\u00adness expen\u00adses. The rele\u00advant gui\u00addance is the Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF) cir\u00adcu\u00adlar of 18 Febru\u00adary 1998 on sponsorship.<\/p>\n
Employ\u00aders can help staff affec\u00adted by the war by pro\u00advi\u00adding tax-free allo\u00adwan\u00adces and sup\u00adport pay\u00adments. The\u00adre is also the opti\u00adon of what is known as a \u2018wage dona\u00adti\u00adon\u2019: employees can for\u00adgo part of their sala\u00adry or their working time account so that the employ\u00ader can pass this amount direct\u00adly on to a cha\u00adri\u00adty or to col\u00adle\u00adagues affec\u00adted by the con\u00adflict. This por\u00adti\u00adon of the sala\u00adry that is fore\u00adgo\u00adne remains exempt from inco\u00adme tax. Important: Anyo\u00adne making use of this sche\u00adme must not also cla\u00adim the amount as a spe\u00adcial allo\u00adwan\u00adce on their inco\u00adme tax return.<\/p>\n
Sim\u00adpli\u00adfied VAT rules app\u00adly to cha\u00adri\u00adta\u00adble orga\u00adni\u00adsa\u00adti\u00adons that make mate\u00adri\u00adal resour\u00adces, pre\u00admi\u00adses or staff available free of char\u00adge to sup\u00adport Ukrai\u00adne. This rela\u00adtes, among\u00adst other things, to the clas\u00adsi\u00adfi\u00adca\u00adti\u00adon as a spe\u00adcial-pur\u00adpo\u00adse ope\u00adra\u00adti\u00adon and issues con\u00adcer\u00adning input tax deduc\u00adtion in the event of a chan\u00adge of use. In the area of gift tax, dona\u00adti\u00adons to cha\u00adri\u00adta\u00adble orga\u00adni\u00adsa\u00adti\u00adons or for eccle\u00adsi\u00ada\u00adsti\u00adcal and cha\u00adri\u00adta\u00adble pur\u00adpo\u00adses may be tax-exempt, pro\u00advi\u00added that their use for the inten\u00added pur\u00adpo\u00adse is guaranteed.<\/p>\n
The exten\u00adsi\u00adon of the regu\u00adla\u00adti\u00adons until the end of 2027 con\u00adti\u00adnues to pro\u00advi\u00adde indi\u00advi\u00addu\u00adals, busi\u00adnesses and orga\u00adni\u00adsa\u00adti\u00adons with plan\u00adning cer\u00adtain\u00adty regar\u00adding the tax tre\u00adat\u00adment of their cha\u00adri\u00adta\u00adble con\u00adtri\u00adbu\u00adti\u00adons. Anyo\u00adne who is unsu\u00adre whe\u00adther their spe\u00adci\u00adfic cha\u00adri\u00adta\u00adble con\u00adtri\u00adbu\u00adti\u00adon is cover\u00aded by the reli\u00adef mea\u00adsu\u00adres should seek tax advice. The rele\u00advant let\u00adters from the Fede\u00adral Minis\u00adtry of Finan\u00adce (BMF) are available under refe\u00adrence num\u00adbers IV C 4 and IV D 5, most recent\u00adly the let\u00adter dated 1 Octo\u00adber 2026 under refe\u00adrence num\u00adber IV D 5 \u2013 S 2223\/00044\/032\/047.<\/p>\n