What can I deduct as donations and membership fees?
You can deduct donations and membership fees for the promotion of tax-privileged purposes. These include:
- Charitable purposes
- Benevolent purposes (e.g. workshops for the disabled, meal services or drug counselling centres)
- Church purposes
- Political parties
- Independent voters' associations
- Charitable associations and organisations
- Public institutions in Germany: e.g. universities, universities of applied sciences, research institutes, authorities, schools, state museums, state hospitals
- Legal entities under public law in Germany: e.g. city and municipal administrations, municipal associations, federal states and the federal government, as well as churches
However, donations for a club's commercial business operations are not deductible. For example, if you donate drinks for a club festival, you cannot enter this in your tax return.
To deduct donations from tax, they must be made without receiving anything in return. You can deduct not only cash donations. Donations in kind, expense donations and remuneration donations are also considered tax-relevant.
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