Unofficial translation
- When companies provide objects and personnel free of charge for humanitarian purposes by companies to institutions that provide an indispensable service for the to help those affected by the earthquake to cope with the effects and consequences, such as, in particular, relief organizations, facilities for refugees and for the Page 9 care of the injured, as well as other public institutions, are exempt from taxation of a taxation of a gratuitous transfer of value in equity.
- If an entrepreneur already intends to use the services exclusively and directly for the aforementioned purposes at the time of and directly for the aforementioned purposes, the corresponding input tax tax amounts under the other conditions of Section 15 of the German Value Added Tax Act (Umsatzsteuergesetz). contrary to Section 15.15, Paragraph 1 of the Turnover Tax Application Decree taken into account. The following free transfer of value shall not be taxed in equity in accordance with the preceding paragraph shall not be taxed on an equitable basis.
Source BMF
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