Am 26. November 2019 hat ein schweres Erdbeben in Albanien sehr große Schäden an der Infrastruktur verursacht, die nach der Naturkatastrophe eine humanitäre Katastrophe befürchten lassen. Um die Spendenbereitschaft zu fördern, zeigt sich der Fiskus nicht kleinlich: Für den steuerlichen Spendenabzug und andere Maßnahmen zur Hilfe bietet ein neuer BMF-Erlass eine Reihe von Kulanzregelungen. Sie gelten im Zeitraum vom 26. November 2019 bis zum 31. Dezember 2020 (BMF-Schreiben vom 15.6.2020, IV C 4 - S 2223/19/10003).

1. Vereinfachter Spendennachweis

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2. Spendensammlungen durch Einzelpersonen

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3. Spendenaktionen von gemeinnützigen Vereinen

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4. Spende von Arbeitslohn

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5. Unterstützung von Unternehmen an betroffene Arbeitnehmer

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6. Zuwendungen durch Selbstständige und Unternehmer

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7. Spenden an gemeinnützige Organisationen in Albanien

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8. Direkte Unterstützung eines Geschädigten

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