SteuerGo FAQs

(2023) What are donations and membership fees to promote religious purposes?

If your donations are to a religious community that is not recognised as a public corporation in at least one federal state, it may still be tax-privileged for "promoting religious purposes". However, for you to deduct these donations and membership fees, the religious community must be recognised as charitable by the tax office. Generally, religious purposes involve the community addressing questions about God, the interpretation of the world, the meaning and value of life, and moral norms, and motivating responsible action in church and society. According to the Federal Fiscal Court, a worldview is akin to religion. This means that not only religious but also secular and even anti-religious worldview communities are tax-privileged.

What are donations and membership fees to promote charitable purposes?

If you make donations or membership fees to organisations promoting charitable purposes, you can deduct them from your taxes. This includes organisations that support people who are physically, mentally, or emotionally in need, or who are in need due to low income.

Such purposes are pursued by the following organisations, for example:

• Mothers' Recovery Organisation
• "Meals on Wheels"
• "Aktion Mensch"
• Support for the Mentally Disabled e.V.
• Facilities for the elderly, those in need of care, the disabled, the homeless, the sick, or orphans
• Counselling centres for drug addicts or
• Workshops for the disabled