Christmas Dinner for a Good Cause: Tickets and Tables

Christmas dinner or brunch for your association: tickets, tables, timeline, tax receipts and raffle rules in Germany. Keep the evening legally sound.

In short A Christmas dinner for a good cause works through tickets and tables, but needs six to eight weeks of lead time. Under the common interpretation the ticket price counts as consideration, not as a deductible donation, and a tax receipt exists only for voluntary gifts. Plan costs, permits and an online donation page from the start.

This article describes the rules in Germany.

A shared meal brings people to a table who would hardly know your association otherwise. Here is the process: format, price, tables, rules, timeline and the digital extension.

Which format suits your association?

The most common are the festive evening dinner with a set menu, the weekend Christmas brunch, and the shared meal with donor guests, where companies or families take a whole table. The brunch is usually cheaper and more family friendly, while the dinner brings in more per guest.

With 5 to 10 helpers you can run a brunch for 40 to 60 guests. A dinner with 100 guests and table service needs a bigger team or a partner such as a restaurant or caterer.

How do you calculate tickets and tables?

Work backwards: first the cost per guest, then the ticket price, then the part that should arrive on top as a donation. Costs include food, drinks, room hire, tableware, decorations and staff. Sponsors or gifts in kind lower them.

An example for your own planning: 10 tables of 8 guests each give 80 seats. If the meal costs €25 per guest, the ticket price sits above that, and the difference stays for the cause. Add a buffer of about 10 percent for no-shows and extras.

Sell tables as a package, for example to companies, families or neighbourhoods. Whoever books a table brings the guests along and shares the promotion.

Ticket price and donation: what is the difference?

The ticket price pays for the meal. That is consideration. A donation, by contrast, is voluntary and made without consideration. So under the common interpretation the price of the meal does not count as a deductible donation. Have the Finanzamt (tax office) confirm whether your association may issue a Zuwendungsbestätigung (donation receipt) for it.

Keep the two apart. On the ticket and in the registration, show separately what the meal costs and what can be added voluntarily. Have the Finanzamt or a tax adviser confirm the tax treatment of such a surcharge before you sell tickets.

Which tax receipt can you issue?

For genuine donations the usual procedure applies. Donations are deductible as special expenses (Sonderausgaben) up to 20 percent of total income. Your association needs a valid exemption notice (Freistellungsbescheid) no older than five years, and must use the officially prescribed receipt template.

Up to €300, a bank statement is enough for the donor if it carries the required details. Whoever issues a false receipt, intentionally or negligently, is liable for 30 percent of the amount. More on this in the article Receipts for Christmas donations.

What must you clarify beforehand?

As soon as you hand out food and drinks for money, trade or hospitality rules may apply, even if all proceeds go to the good cause. Your municipality decides which ones. Ask the Ordnungsamt (public order office) and the Lebensmittelamt (food safety office).

Also clarify who cooks and serves. A restaurant supplying the menu at cost price removes many questions. Check the room too: a parish hall, clubhouse or function room has its own rules on capacity and serving drinks.

Plan these talks early, as conditions cannot be met last minute, and get promises in writing.

What applies to a raffle and prize draw on the night?

For many people a raffle belongs to the evening, but it is gambling. A public raffle without permission is a criminal offence, and the rules are a matter for the federal states. Ask your municipality or the competent state authority before you print tickets.

The limits differ widely: Berlin allows stakes up to €30,000, North Rhine-Westphalia up to €40,000. Bremen's earlier general order (€10,000) was valid until 31 December 2024, and we have not confirmed whether a successor rule applies. The lottery tax must be registered with the Finanzamt, even when exempt. Minors may not take part.

Under the common interpretation a ticket is a purchase with a chance to win and not a donation, so ask the Finanzamt before you issue a receipt for it. Sell tickets on site only: internet sales are not permitted under the general permits we read. Full details in Christmas raffle rules.

Timeline: from eight weeks out to the dinner

Eight weeks before: fix date, venue and format, calculate the cost per guest.
Six weeks before: clarify permits, kitchen, drinks and raffle, form the team.
Four weeks before: start ticket sales and table bookings, send the invitation.
Two weeks before: set the seating plan, shift plan and cash handling, register the lottery tax if you hold a draw.
After the dinner: say thanks, record the result, issue receipts for genuine donations.

The detailed plan for the whole campaign is in the article Christmas campaign timeline. More formats: Campaign ideas for associations.

How do you invite guests and respect data protection?

Invite in person, via your mailing list, partners and social media. For invitations by e-mail you need explicit consent. The Datenschutzkonferenz (conference of German data protection authorities) considers double opt-in necessary. The competent authority differs by federal state.

Your registration page needs a full Impressum (legal notice). Cookies and trackers require consent. Ask your state data protection authority if you are unsure.

How to approach it with WeGlow.world

With WeGlow.world you set up an event with tickets and watch the totals live. You also set up a donation page in three steps (amount, personal details, summary), with one-off and monthly donations. It works on a phone, and a QR code on the table leads straight to it.

Table hosts can start their own action page and collect among friends. The donation page asks for first name and e-mail address, and you can set up a thank-you text that is sent after the donation.

For the time after the dinner there are four Christmas experiences that are still concepts until the official launch. The Card Wall shows envelopes on a string, each card is a stamp, suited to greetings from guests. In the Glow Room every donation becomes an ornament on the tree in the 3D living room. You create the account via Sign up, and the contact page helps with questions. More on the overview page.

FAQ

Is the price of the Christmas dinner deductible as a donation?

Under the common interpretation, no. The ticket price pays for the meal and is consideration. A donation is voluntary and without consideration. Do not issue a Zuwendungsbestätigung for the price of the meal until the Finanzamt has confirmed it. In doubt, ask the Finanzamt.

Can I issue a tax receipt for a surcharge?

For a genuine, voluntary donation from a known donor, a Zuwendungsbestätigung on the official template is possible if your association has a valid exemption notice. Ask the Finanzamt beforehand how to treat a surcharge on the ticket.

Do I need a permit to sell food and drinks?

Possibly, even if the proceeds are donated. Trade or hospitality rules depend on your municipality. Ask the Ordnungsamt and the Lebensmittelamt in good time, ideally six weeks before the date.

May I hold a raffle at the Christmas dinner?

Only with permission. The limits for stakes, net proceeds and registration deadlines differ by federal state. Register the lottery tax with the Finanzamt and ask your municipality. An online raffle is not a standard option.

How many helpers do I need?

For a brunch with 40 to 60 guests, 5 to 10 people are often enough. For a dinner with 100 guests, plan more service staff or work with a restaurant or caterer. Spread the shifts so nobody works alone all evening.

Sources

Checked on 9 October 2026 (Gesetze im Internet, state authorities). This is not legal advice. When in doubt, ask the Ordnungsamt, the Finanzamt or a tax adviser.