Tax deductibility of Christmas donations in Austria

How tax deductibility of Christmas donations works in Austria: the 10 percent limit, the ruling, reporting via FinanzOnline and what your Verein may promise.

In short Donations to eligible organisations are deductible in Austria as special expenses, up to 10 percent of total income. Your Verein (association) needs a ruling and an entry on the BMF list. Reporting runs through FinanzOnline when donors give their first and last name and date of birth. Plan this before your Christmas campaign.

This article describes the rules in Austria.

People who give at Christmas often ask whether it pays off tax-wise. Find out beforehand whether your Verein is eligible, which data you need and what you may promise.

How does donation deductibility work in Austria?

Voluntary cash gifts to eligible organisations count as special expenses. They reduce the donor's income, up to 10 percent of the total income of the year in question. The legal basis is § 18 para. 1 no. 7 EStG (Income Tax Act).

This is a deduction from income, not a fixed percentage refunded on the amount. How much tax someone saves depends on their personal income.

We found no minimum amount in the law or on the Ministry of Finance page, so we claim neither that there is one nor that there is none. If in doubt, ask the Finanzamt Österreich (the Austrian tax office).

Businesses have a rule of their own: donations from business assets are business expenses, up to 10 percent of profit before the profit allowance (§ 4a para. 1 EStG). The rest can be claimed as a special expense.

When is your Verein eligible?

Your Verein is eligible only if the Finanzamt Österreich has issued it a Spendenbegünstigungsbescheid (ruling on donation eligibility) and it appears on the Ministry of Finance's public list. Without that entry, donors may deduct nothing.

Since 1 January 2024, it is no longer only a few purposes that qualify, but all charitable and benevolent purposes, plus research, art and adult education (§ 4a para. 2 EStG). That helps many small associations.

The requirements under § 4a para. 4 EStG include, among others:

  • The Verein has pursued eligible purposes without interruption for at least one financial year of 12 months.
  • Administrative costs for using the donations are at most 10 percent of donation income.
  • There is an asset lock in case of dissolution.
  • The Verein shows credibly that it can transmit the data correctly.

The application runs electronically through FinanzOnline and is filed by an authorised representative, such as a tax adviser. After that, you confirm every year within 9 months of the end of the financial year that the requirements are still met.

How does the donation reach the tax office? Reporting via FinanzOnline

If your Verein has a permanent establishment in Austria, it sends the donations electronically to the tax office through FinanzOnline, by the end of February of the following year. Donors do not have to file anything.

What is reported is an encrypted personal identifier and the total of all donations of the calendar year. The condition: the donor gives your Verein their first and last name and date of birth (§ 18 para. 8 EStG).

According to the Ministry of Finance, the spelling must match the registration record (Meldezettel) exactly, otherwise matching can fail. Anyone who expressly refuses must not be reported.

So plan how your Verein collects these details voluntarily and transparently. The WeGlow.world donation page requires first name and email address; last name and message are optional. Ask for the date of birth separately, for example in a form from your Verein.

Donation confirmation for foreign organisations

A Verein without a permanent establishment in Austria, for example an eligible organisation from another EU member state, does not report through FinanzOnline. Instead, the donor proves the payment with a receipt on request.

At the donor's request, the organisation must issue a donation confirmation. It contains the organisation's name, the donor's name and address, amount, date and the registration number from the list of eligible recipients.

One confirmation covers all donations of a calendar year. Foreign bodies from EU member states can also qualify, under the same requirements (§ 4a para. 3 no. 4 EStG).

What you may promise in the Christmas campaign

Only write "tax deductible" on your donation page if your Verein is on the Ministry of Finance list. The ministry itself notes that such a label proves nothing on its own.

Word it carefully. An example: "Our Verein is registered as eligible for donations. For the automatic report to the tax office we need your first and last name and your date of birth, as on your registration record." Also say that donors can refuse the transfer.

Two practical points:

  • Donations in kind are in principle not deductible for private individuals, only cash donations. Exceptions apply for certain organisations.
  • We did not find it confirmed whether a tombola ticket or a purchase at the Advent market is a "voluntary" gift. Ask the Finanzamt Österreich before promising deductibility for anything given in return.

If your campaign has prizes or tickets, also read our overview of the rules in planning a Christmas campaign in Austria.

The cut-off: the end of the year

By law, all amounts given in the calendar year are reported. A donation in December therefore counts for the year in which it is given.

We found no official rule on the exact date by which a payment must have arrived. So name no fixed date as a guarantee in your Christmas email; recommend giving early in December. If in doubt, ask the Finanzamt Österreich.

How to do it with WeGlow.world: Christmas donations without paperwork

If your organisation is on WeGlow.world, you set up a donation page in three steps: amount, personal details, summary. Donors can give once or monthly, also on their phone.

Supporters start their own fundraising page and collect among their friends. Set up a thank-you text that donors receive after giving.

For something festive, there are four Christmas experiences, a concept until the official launch. In the Glow Room, every gift becomes a decoration on the tree. In the Starry Sky, every gift becomes a star, and you fly from star to star. More ideas are in the Christmas campaign overview.

Your Verein handles the tax questions in this article, including the report and the donation confirmation. Start free with an account.

Your plan in 6 weeks

Work step by step so nothing gets stuck at year end. The plan below assumes 6 weeks until Christmas.

  1. Week 1: check whether your Verein is on the BMF list. If not, talk to your tax adviser about the application.
  2. Week 2: decide which data to ask for and how to document consent.
  3. Week 3: set up the donation page and thank-you text.
  4. Weeks 4 to 5: launch the campaign, ideally with an online Christmas campaign.
  5. Week 6: thank everyone, and prepare the report due by the end of February.

More inspiration for the format: Christmas campaign ideas for Austria.

Frequently asked questions

Can any Verein offer donation deductibility?

No. The Verein needs a Spendenbegünstigungsbescheid from the Finanzamt Österreich and must be on the public BMF list. Only then are donations deductible.

Up to what amount are donations deductible?

Up to 10 percent of the total income of the year in question. For businesses, it is up to 10 percent of profit before the profit allowance.

Do donors have to file anything themselves?

For associations with a permanent establishment in Austria, the Verein reports through FinanzOnline if donors have given their first and last name and date of birth. Donors then do not need to file anything.

What if a donor does not want to be reported?

Then the report must not be made. In that case the donation is not recorded automatically. Tell donors before they give their details.

Are donations in kind at Christmas deductible?

For private individuals, in principle not, only cash donations. Exceptions exist for certain organisations. Ask the Finanzamt Österreich about your case.

Sources

All sources were checked on 9 October 2026. This article does not replace tax advice.

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