Spendenquittung for Christmas Donations: Rules for Clubs

Confirming Christmas donations in Germany: deduction up to 20 percent, bank record up to 300 euros, exemption notice and 30 percent liability explained.

In short Donors may deduct donations up to 20 percent of total income. Up to 300 euros a bank record often suffices; above that you need the Zuwendungsbestätigung (donation confirmation) in the official format. Issue it only with an exemption notice that is at most 5 years old. A wrong confirmation makes you liable for 30 percent.

this article describes the rules in Germany.

In December many donations arrive at once, and with them the question about the Spendenquittung (donation receipt). This article explains what your association needs to know about Christmas donations. It is not legal advice. Where we cannot prove something reliably, we say whom to ask.

Spendenquittung or Zuwendungsbestätigung?

They mean the same thing. Donors say Spendenquittung, the law and the form say Zuwendungsbestätigung, and some say Spendenbescheinigung. It is the proof your supporters use to claim a donation in their tax return. In your copy it is best to use both terms.

How much can donors deduct?

Donations to eligible purposes are deductible as special expenses under § 10b EStG (the German Income Tax Act), up to 20 percent of total income. Donors who give more can carry the rest forward to later years (Spendenvortrag), again within that limit.

It is a deduction from income, not a fixed credit. How much tax a donor finally saves depends on their personal tax rate. So do not promise a specific saving in your Christmas emails. Better write: your donation may be tax deductible.

Up to 300 euros: the simplified proof

If the donation does not exceed 300 euros, a bank record suffices under § 50 para. 4 EStDV, such as a statement or a printout from online banking. The condition is that the recipient is an association exempt under § 5 para. 1 no. 9 KStG.

The record must show name and account of donor and recipient, the amount and the booking date. In addition, the necessary details on the exemption must appear on the payment record or on the donation page. We cannot confirm exactly which wording the Federal Ministry of Finance template requires. Ask your Finanzamt (tax office).

Over 300 euros: the Zuwendungsbestätigung

When the 300 euro limit is exceeded, the Zuwendungsbestätigung in the officially prescribed format is the rule (§ 50 para. 1 EStDV). There are separate templates depending on the recipient, for example for associations, foundations and public bodies.

  • Use the current template of the Federal Ministry of Finance, not your own.
  • Combine many small gifts from one donor in a collective confirmation only if your Finanzamt allows it.
  • Whether and how you may email the confirmation as a PDF is something to clear with the Finanzamt beforehand.

Who may issue a Zuwendungsbestätigung?

Under § 63 para. 5 AO (the German Fiscal Code) only an association whose Freistellungsbescheid (exemption notice) or annex to the corporate tax assessment is no more than 5 years old. If there is no such notice yet, the determination of the statutory requirements may be at most 3 calendar years old. You calculate both periods to the day.

Check the date of your notice now, not in January. If the period expires in December, it decides whether you may confirm the Christmas donations. Your association must also be charitable, meaning it selflessly benefits the general public (§ 52 AO).

Liability: 30 percent for a wrong confirmation

Whoever intentionally or negligently issues an incorrect confirmation, or does not use donations for the stated purpose, is liable under § 10b para. 4 EStG. The tax is then set at 30 percent of the donated amount.

This matters especially in December. Only confirm what was really a donation, and use the money for the purpose you named. If your Christmas campaign names a specific purpose, stick to it and document it.

What does not count as a donation?

A donation is voluntary and without anything in return. Someone who gets something for their money is not donating in the tax sense. That applies, for example, to a purchase at a stall, a raffle ticket or an item the donor receives.

For raffle tickets we therefore advise caution: a ticket is a purchase with a chance to win. Whether you may issue a confirmation for it is something to clear with a tax adviser or your Finanzamt. Lotteries are also a matter for the federal states (Länder); details are in our article Weihnachtsaktion Ideen für Vereine.

Until when does the donation count for the year?

Under § 11 para. 2 EStG an expense counts for the calendar year in which it was made. A Christmas donation therefore counts for the year in which the donor paid, at the latest on 31 December.

We have not checked which date exactly counts for bank transfers or credit cards. So do not urge donors to give on the last day as if the deduction were certain. Better: ask for the donation by mid-December.

Planning it together with the Christmas campaign

Plan the receipts from the start, not only when the donations arrive. You can read how to build a campaign in 6 weeks in the article Weihnachtsaktion planen: der Zeitplan.

  1. Check your exemption notice, ideally 6 weeks before the start.
  2. Decide who issues the confirmations and by when.
  3. Ask for the details you need on the donation page.
  4. Show on the page that your association is tax-exempt.
  5. Say thank you quickly, the confirmation follows later.

How it works with WeGlow.world

With WeGlow.world you set up your donation page in three steps: amount, personal details, summary. Donors give once or monthly, with their own amounts. The page works on smartphones, and supporters start their own action page for your campaign.

The thank-you email goes out automatically after the donation if you have stored a thank-you text. A digital experience such as the Glow Room turns every donation into an ornament on the tree. Until the official launch it is still a concept with a demo, so plan with a normal donation page. More in the article Online Weihnachtsaktion mit digitalem Erlebnis.

Important: WeGlow.world does not issue Spendenquittungen for Germany. Issue the Zuwendungsbestätigungen in your own bookkeeping. Start with signing up or write to us via contact. You will find all experiences in the overview.

Frequently asked questions

Does every donor need a Spendenquittung?

No. Donors receive one if they want to claim the donation for tax. Up to 300 euros the bank record often suffices. Feel free to ask in your donation email who wants a confirmation.

How old may the exemption notice be?

At most 5 years, calculated to the day (§ 63 para. 5 AO). Without a notice, the determination of the statutes may be at most 3 calendar years old.

What happens with a wrong confirmation?

You are liable. The tax is set at 30 percent of the confirmed amount (§ 10b para. 4 EStG). This applies to intentionally or negligently wrong details and to use for another purpose.

Does a purchase at the Christmas stall count as a donation?

As a rule not, because a donation is voluntary and without anything in return. For mulled wine, baked goods or raffle tickets, do not issue a confirmation without first asking your tax adviser.

May I send the confirmation by email?

We cannot confirm that from an official source. Ask your Finanzamt whether and under which conditions an electronically created document is permitted for your association.

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