The basic rule
Cash donations to recognized German charities are deductible as Sonderausgaben (special expenses) on your income tax return. The donation lowers your taxable income, which translates directly into less tax owed.
What that's worth depends on your marginal tax rate. At a 30 % marginal rate (typical from ~€50,000 taxable income), a €100 donation means roughly €30 in tax savings — the donation effectively costs you €70 net.
How much can you deduct?
Up to 20 % of your total income figure (Gesamtbetrag der Einkünfte) per calendar year (§ 10b para. 1 EStG). For self-employed and businesses, an alternative cap applies: 4 ‰ of revenue plus wages and salaries.
Donate more than the cap in a single year? The excess isn't lost — it carries forward indefinitely as a Spendenvortrag. Practical impact: even unusually large donations (e.g., from an inheritance) can be deducted across several years.
Which receipt for which amount?
Up to €300: simplified proof
For donations up to €300, § 50 (4) EStDV allows a simplified proof. You need:
- your bank statement showing the recipient and amount
- a Kleinbetragsbescheinigung from the charity confirming its tax status
The two together count as a complete tax-deductible-donation proof.
Over €300: full Zuwendungsbescheinigung (BMF Anlage 1)
From €301 the tax office requires the official German tax receipt in the BMF Anlage 1 form:
- charity's name and address
- tax number and date of § 60a AO recognition
- donor's name and address
- amount in figures and in words ("in Buchstaben")
- date of donation
- signature or auto-generation note
We send both formats automatically by email after payment is received. No need to request anything.
Where to enter on your tax return
In the "Anlage Sonderausgaben" form, section "Spenden und Mitgliedsbeiträge". In ELSTER's online interface: Sonderausgaben → Spenden. Fields:
- Recipient (e.g. "EmpowerED Africa gUG, Lübeck")
- Charity's tax number (on the receipt)
- Date of donation
- Amount
Important: don't mail receipts in. Keep them — present only if the tax office asks.
Special cases
- In-kind donations: valued at fair market value (gemeiner Wert) — for used items, the realistic resale value, not the original price. The charity must record this value on the receipt.
- Out-of-pocket expenses (Aufwandsspende): if you're a volunteer with legitimate unreimbursed costs, those can sometimes be treated as a cash donation — but the charity's bylaws must provide a reimbursement entitlement first.
- Membership fees: deductible at most charities, not all. Sports and social clubs are often excluded.
If you live abroad
If you file taxes in Germany, donations to German charities like EmpowerED Africa gUG are fully deductible — regardless of where the funds are eventually deployed. If you file taxes in another EU country, check that country's cross-border donation rules. EU regulation requires deductibility in principle, but member states implement it differently.
Sources
- § 10b EStG — donations as Sonderausgaben
- § 50 EStDV — receipt requirements
- § 52, § 60a, § 63 AO — German charity-status law
- BMF circular "Amtliche Muster der Zuwendungsbestätigungen" (current version on bundesfinanzministerium.de)
This guide is general information, not tax advice. For larger donations or special cases (inheritance donations, endowment-style giving), consult a Steuerberater — the savings usually exceed the consultation fee.