(2021) What are donations and membership fees for the promotion of cultural purposes?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): What are donations and membership fees for the promotion of cultural purposes?

If you make donations or pay membership fees to organisations promoting cultural purposes, you can deduct these from your taxes. Your donations are deductible if they go to organisations or associations that support cultural institutions, as well as their supporting associations, e.g. theatres, museums, music schools.

However, you cannot deduct membership fees paid to clubs and institutions that promote cultural activities primarily for leisure purposes.

This includes singing, music, and theatre clubs, associations for local heritage and history, animal and plant breeding, clubs that maintain traditional customs including carnival, as well as amateur radio, model flying, and dog sports clubs.

Tip

Currently, the Cologne Fiscal Court has ruled that charitable music associations that do not provide training as a secondary activity may issue donation receipts for membership fees paid, and the donor receives a tax reduction for this (FG Cologne, 25.02.2021, 10 K 1622/18, appeal pending under X R 7/21).

(2021) What are donations and membership fees for the promotion of cultural purposes?

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