What are donations and membership fees to promote religious purposes?
If you make donations or membership fees to organisations promoting ecclesiastical purposes, you can deduct them from your taxes. You support a church organisation with your donation if its activities aim to promote a religious community recognised as a public corporation. The religious community must be recognised as a public corporation nationwide or at least in one federal state. This includes not only the religious community itself but also its support associations.
The following examples are considered ecclesiastical purposes:
- Construction and maintenance of churches and church community centres
- Holding church services
- Training of clergy
- Providing religious education
- Funerals and remembrance of the deceased
- Management of church assets
