In a decree dated 14 December 2021, the German Federal Ministry of Finance extended the VAT equity measures in connection with the Corona crisis until the end of the coming year (31 December 2022). According to this, for example, taxation of benefit in kind transactions (e.g. donations of indispensable medical supplies or the provision of personnel) to combat the Corona pandemic will continue to be waived in an equitable manner. Certain effects on the deduction of input VAT can also be disregarded in equity. In this way, companies will continue to be given the opportunity to support the fight against the pandemic without additional cost burdens due to VAT effects.
Source Sounia Kombert
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