Pomoc Ukrajině daňově až do roku 2026 publikována ve Sbírce zákonů

The aid to Ukraine tax effective until 2026 was published in the Collection of Laws

Back in December 2024, the Chamber of Deputies approved the extension of the fiscal effectiveness of aid to Ukraine until 2026 (our article HERE). Now this amendment has been published in the Collection of Laws and thus becomes effective, including the possibility of its application in the corporate income tax return for 2024.

Separate tax act has been issued in relation to aid to Ukraine, so this is not an amendment to the Income Tax Act. The original legislation applied only to benefits provided in 2022, was subsequently extended to 2023 and is now extended to 2026.

This special law increased the overall maximum limit for deducting donations to 30% of the tax base, introduced the possibility to claim donations provided to assist Ukraine as a deduction from the tax base or, under certain conditions, to claim expenses for non-monetary donations as tax deductible expenses. One of our earlier alerts on this topic can be found HERE.

For completeness, we also provide a link to a Q&A on the law.

If you have any questions, please contact the author of this article or the EY tax team with whom you regularly work.

Author:

Hana Cicvárková