(2023) Donations for earthquake victims in Turkey and Syria

In February 2023, a devastating earthquake occurred in Turkey and Syria, leading to severe suffering and infrastructure damage. The Federal Ministry of Finance has taken measures to facilitate support without tax obstacles.

Simplified donation receipt: A disaster decree is in effect until 31 December 2023. Among other things, this decree allows for a simplified proof of donations. Instead of a standard donation receipt, a cash deposit slip or booking confirmation from a bank is sufficient (BMF letter dated 27.2.2023).

Other regulations concern measures by tax-privileged organisations helping those affected by the earthquake, the tax treatment of donations from business assets, payroll tax issues, and more.