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Field help: (2021) Donations to recipients in Germany

This text refers to the Steuererklärung 2021. You can find the version for the Steuererklärung 2024 at:
(2024): Donations to recipients in Germany

Indicate the amount of donations into a charitable foundation's capital reserves made in 2021.

Contributions to the foundation's reserves are deductible as special expenses up to an amount of 1 million Euro (cf. sect. 10 b para. 1a of the Income Tax Act (EStG)). It is irrelevant whether it is an existing or a newly established foundation.

When exactly a foundation is deemed non-profit is determined by law. Only if the tax office recognises a foundation as non-profit, it is granted tax relief.