Field help:
Recipient
Enter the name of the organisation to which you have donated or contributed for tax-privileged purposes.
These include, among others, donations for
- Non-profit purposes
- Charitable purposes (e.g. workshops for the disabled, meal services or drug counselling centres) and
- Church purposes
In order to be able to deduct donations from tax, they must be made without consideration. You cannot only deduct monetary donations. Donations in goods, expenditure donations and remuneration donations are also regarded as tax relevant.
Donations will only be recognised if they are supported by appropriate donation receipts (Spendenquittungen). Please attach the donation receipts to your income tax return. For donations of less than 300 Euro, a receipt from the post office, savings bank or bank may be sufficient. There is no flat-rate amount for donations.
Just like donations, membership fees are also deductible as special expenses. However, only altruistic organisations and associations that do not offer any advantages for the members themselves are eligible. Membership fees are not deductible for associations that promote the following "recreational" charitable purposes:
- Sports,
- Cultural activities, which are primarily used for recreational purposes, for example, music and singing clubs, bands, theatre clubs,
- Local history and geography,
- Animal and plant breeding, gardening, traditional customs including carnival, soldier and reserve care, amateur radio, aeroplane modelling and dog sport.
