The Federal Ministry of Finance (BMF) has published two letters on one day on the question of donations in kind by entrepreneurs to aid organizations and other customers: a letter which deals in a general way with donations in kind and which supplements the sales tax application decree (UStAE) ( hereinafter referred to as “first letter”), as well as a temporary letter on donations in kind from retailers to tax-privileged organizations during the period from March 1, 2020 to December 31, 2021 (“second letter”).
Source: michaelamerz.org
