延长 2022 年 3 月 31 日 BMF 信函（BStBl. I 2022, 45）的适用期，该信函涉及《德国民法典》第 5 (1) 条第 10 款所指的租赁合作社和租赁协会对来自乌克兰的战争难民的安置问题

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