Die aufgrund der Corona-Pandemie verordneten Einschränkungen sind eine gesamtgesellschaftliche Herausforderung. Sowohl Bürger als auch Unternehmen engagieren sich für den gesellschaftlichen Zusammenhalt, für die Eindämmung der Ausbreitung der Pandemie und für diejenigen, für die die Erledigungen des Alltags plötzlich mit zuvor nie dagewesenen Gefährdungen verbunden sind. Das Bundesfinanzministerium will das gesamtgesellschaftliche Engagement bei der Corona-Hilfe unterstützen und gewährt dazu "steuerliche Maßnahmen zur Förderung der Hilfe für von der Corona-Krise Betroffene". Diese gelten zunächst für die Zeit vom 1.3.2020 bis 31.12.2020 (BMF-Erlass vom 9.4.2020, BStBl. 2020 I S. 498) und werden verlängert bis zum 31.12.2021 (BMF-Erlass vom 18.12.2020,IV C 4 -S 2223/19/10003).

1. Spenden: Vereinfachter Zuwendungsnachweis

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2. Spenden: Spendensammlungen durch Einzelpersonen

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3. Spende von Arbeitslohn

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Besonderheit bei Arbeitslohnspenden von Minijobbern

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Spende von Aufsichtsratsvergütungen

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4. Gemeinnützige Vereine: Spendenaktionen zugunsten der Corona-Hilfe

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5. Gemeinnützige Vereine: Verwendung von Vereinsgeldern für Corona-Hilfe

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6. Gemeinnützige Vereine: Hilfsleistungen zugunsten der Corona-Hilfe

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7. Gemeinnützige Vereine: Verluste in wirtschaftlichen Geschäftsbetrieben

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8. Gemeinnützige Vereine: Aufstockung von Kurzarbeitergeld

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9. Zuwendungen durch Selbstständige und Unternehmer

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Zuwendungen als Sponsoring-Maßnahme

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Zuwendungen an Geschäftspartner

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Sonstige Zuwendungen

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Behandlung der Zuwendungen beim Empfänger

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Gewährung von medizinischen Hilfeleistungen

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Erleichterungen bei der Umsatzsteuer?

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10. Direkte Unterstützung eines Geschädigten

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