Tax measures to support those affected by the war in Ukraine

Oct 30, 2025

Due to the ongoing war in Ukraine, private individuals, associations, and companies from Germany are providing financial, personnel, and technical assistance on site or in Germany, and premises and material resources are also being made available.

The BMF points out once again that associations may continue to collect donations for the above-mentioned purposes outside the scope of their statutory non-profit status and forward them to specific organizations, as well as issue donation receipts for this purpose.

The provision of premises, transport, material, personnel, or technical resources continues to be exempt from sales tax and, depending on the circumstances, may be considered by companies as a sponsorship measure within the scope of operating expenses.

Employees who waive payment of their wages or parts thereof during their working hours in order to provide such assistance will not have this portion of their wages attributed to them as taxable income.

Further tax advantages and administrative simplifications in connection with aid in the Ukraine war can be found in the various BMF letters.

Source: BMF letter dated December 4, 2024 – IV D 5 – S 2223/19/10003 :030