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Deducting donations from your taxes: here is how

Those who do good are relieved for tax purposes: donations to charitable, benevolent, or religious organizations can be deducted from taxes. What matters is the right confirmation and proof.

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Donations to tax-privileged organizations are deductible as special expenses (§ 10b EStG), up to 20% of the total amount of your income. You can carry forward larger donations to later years.
For donations up to a certain amount (the small-amount limit), simplified proof is enough (e.g. the account statement); for larger donations you need a donation receipt from the organization. Party donations are treated separately (partly with a tax reduction).

What you should do now

  1. 1

    1. Check the recipient

    Is the organization tax-privileged (charitable/benevolent/religious)? Only then is the donation deductible.

  2. 2

    2. Secure proof

    Keep the donation receipt or, for small amounts, the account statement.

  3. 3

    3. Enter it in your tax return

    Enter the donations as special expenses (Anlage Sonderausgaben).

  4. 4

    4. Use the carry-forward

    If the donation exceeds the maximum limit, you can carry forward the rest to later years.

Frequently asked questions

How much of my donation can I deduct?

Donations to tax-privileged organizations are deductible as special expenses up to 20% of the total amount of your income (§ 10b EStG). Donations that exceed this limit can be carried forward to later years. The requirement is that the recipient is tax-privileged.

Do I always need a donation receipt?

Not for smaller amounts: up to a small-amount limit, simplified proof such as the account statement or the booking record is enough. For larger donations you need a donation receipt from the organization. Keep the proof in case the tax office requests it.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.