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Lohnsteuer

Disaster decree also for the support of the victims of the earthquake in Turkey and Syria

Due to the high level of sympathy and willingness to donate among the population, the Federal Ministry of Finance (BMF), in a letter dated 27 February 2023, summarized the administrative regulations serving to support those affected by the earthquake in Turkey and Syria in agree­ment with the supreme tax authorities of the federal states.

They apply to support measures implemented from 6 February 2023 to 31 December 2023.

In addition to general reliefs such as the simplification of the proof of donation (cash depo­sit receipt, bank statement, direct debit receipt, PC printout for online banking instead of official proof of donation) and simplifications for tax-privileged corporations, the BMF-letter also regu­lates grants and donations within the scope of employment relationships.

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