Yes, on request you can also receive a donation receipt for smaller amounts, even if this is not required under tax law because the payment slip is sufficient. Donations of up to 200 euros can be submitted to the tax office without an official donation receipt using the payment slip from the bank transfer.

A donation receipt or donation certificate (officially a donation receipt) is a document on which the recipient of the donation acknowledges receipt of the donation. With this receipt, the donor is permitted to declare the amount on their tax return.

An association is recognised as charitable if it makes its financial resources available to the general public. The promotion of sport and culture, for example, but also the promotion of minorities and people in need is recognised as a purpose. The organisation must account for all income and expenditure to the tax office to avoid losing its tax-exempt status.

Donations are considered special expenses under tax law and are listed directly on the tax return form. The certificates are then submitted together with the completed forms. To ensure that nothing is lost, a copy should be submitted first and the original kept in a safe place.

Whether the purpose for which the donation was made is a good one is not decisive for the tax office. What is important is whether the recipient has adopted the correct legal form and the tax office has recognised it as a non-profit organisation. For example, donations for children in need may not be recognised if the association that cares for the children opts for simpler but non-recognisable accounting. On the other hand, sports clubs that are supported as a leisure activity can be recognised as charitable.

Anyone can donate as much money as they wish. However, the maximum taxable amount is 20 % of annual income or, in the case of companies, 4 per mille of annual turnover, which in this case also includes salary payments. A maximum limit of 1650 euros per person applies to the separate deduction of party donations.

Donated items can also be claimed for tax purposes. In the case of such a donation in kind, the value of the items is determined using purchase contracts, for example, and recorded on a donation in kind certificate. This value can be declared on the tax return in the same way as a donated amount of money.

Anyone who donates to charitable organisations can deduct the amount donated from their annual income as a special expense. This indirectly reduces the amount of tax payable. In the case of donations to political parties, half of the amount can even be deducted directly from the tax amount. The exact effect of donations can be calculated using the donation calculator.

A donation is a voluntary contribution that someone makes without expecting anything in return. Donations are relevant for tax purposes if they are made to charitable organisations or political parties.

Anyone who is offered a donation is free to decide whether to accept it or not. However, only recognised organisations may issue a donation receipt that is recognised by the tax office.