🎁 Donations and donation receipts (Zuwendungsbestätigung)

When you may issue a donation receipt, when the bank statement is enough and what issuers are liable for.

donation Zuwendungsbestätigung donation receipt small donation €300 issuer liability § 10b EStG

In brief

Donors can deduct donations and membership fees from tax if the recipient is tax-privileged. Proof is usually provided by a donation receipt (Zuwendungsbestätigung) on the official form.

For donations of up to €300, the cash payment slip or the bank's booking confirmation is enough.

Anyone who issues a false receipt or uses donations for the wrong purpose is liable: 30 per cent of the amount donated. So only issue receipts if the conditions are met.

Step by step

Make sure of non-profit statusWithout valid recognition you may not issue receipts.
Use the official formDonation receipts on the official template (§ 50 Abs. 1 EStDV).
Document receipt of the donationRecord payment, amount, date and purpose in the bookkeeping.
Accept a slip up to €300For small donations the bank or payment slip is enough (§ 50 Abs. 4 EStDV).

Deadlines

€300

Up to this amount the cash payment slip or a credit institution's booking confirmation is enough as proof.§ 50 Abs. 4 EStDV

20% / 4 per mille

Deduction by the donor up to 20 per cent of total income or 4 per mille of the sum of turnover and wages.§ 10b Abs. 1 EStG

30%

Liability for an incorrect receipt or misuse of funds: 30 per cent of the amount donated.§ 10b Abs. 4 EStG

Watch out – common mistakes

The exclusion of deduction for membership fees (§ 10b Abs. 1 Satz 8 EStG) affects § 52 Abs. 2 Nr. 21 (sport), Nr. 23 (including leisure purposes, preservation of local traditions) and cultural activities primarily serving leisure. Fees to art and culture organisations under § 52 Abs. 2 Nr. 5 AO are deductible.
The donor keeps receipts in case the tax office requests them (§ 50 EStDV).
Whether and how templates and simplifications changed in 2026: the sources checked mention no changes (DSEE: the Steueränderungsgesetz does not affect this).
Donations in kind and expense donations have additional formalities that are not covered here.

In depth · legal basis, figures and practice – for advisers and professionals

Proof

Under § 50 Abs. 1 EStDV, deduction of donations in principle requires a donation receipt on the officially prescribed form; the provision also refers to the donation recipient register under § 60b AO. § 50 Abs. 4 EStDV allows the cash payment slip or the credit institution's booking confirmation to suffice for amounts up to €300; § 50 Abs. 8 EStDV regulates retention by the donor until one year after the tax assessment is announced.

Deduction limits and liability

§ 10b Abs. 1 EStG allows deduction of donations for tax-privileged purposes up to 20 per cent of total income or 4 per mille of the sum of total turnover and wages and salaries paid in the calendar year. If an incorrect receipt is issued or donations are misused, liability of 30 per cent of the amount donated applies (§ 10b Abs. 4 EStG).

Special cases

Donations to the assets of foundations can be deducted in addition to the maximum amount: €1 million (spouses €2 million) within ten years (§ 10b Abs. 1a EStG).

Who is responsible

Competent tax office (checking donation receipts)
Tax adviser

Quick questions

Worum geht es bei „Donations and donation receipts (Zuwendungsbestätigung)“?

When you may issue a donation receipt, when the bank statement is enough and what issuers are liable for.

Which deadlines and figures matter?

€300: Up to this amount the cash payment slip or a credit institution's booking confirmation is enough as proof. (§ 50 Abs. 4 EStDV)
20% / 4 per mille: Deduction by the donor up to 20 per cent of total income or 4 per mille of the sum of turnover and wages. (§ 10b Abs. 1 EStG)
30%: Liability for an incorrect receipt or misuse of funds: 30 per cent of the amount donated. (§ 10b Abs. 4 EStG)

What should I do first?

Make sure of non-profit status: Without valid recognition you may not issue receipts.
Use the official form: Donation receipts on the official template (§ 50 Abs. 1 EStDV).
Document receipt of the donation: Record payment, amount, date and purpose in the bookkeeping.

What do I need to watch out for?

The exclusion of deduction for membership fees (§ 10b Abs. 1 Satz 8 EStG) affects § 52 Abs. 2 Nr. 21 (sport), Nr. 23 (including leisure purposes, preservation of local traditions) and cultural activities primarily serving leisure. Fees to art and culture organisations under § 52 Abs. 2 Nr. 5 AO are deductible.
The donor keeps receipts in case the tax office requests them (§ 50 EStDV).
Whether and how templates and simplifications changed in 2026: the sources checked mention no changes (DSEE: the Steueränderungsgesetz does not affect this).

Evidence

EStDV § 50, gesetze-im-internet.de, retrieved 20 September 2026
EStG § 10b, gesetze-im-internet.de, retrieved 20 September 2026
Deutsche Stiftung Engagement und Ehrenamt, "Steueränderungsgesetz 2025", retrieved 20 September 2026

As of

September 2026 · Sources and method

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