How much in donations can I deduct from tax?

Donations to tax-privileged organisations are deductible as special expenses (Sonderausgaben) up to 20% of your total income. If you donate more, the excess isn't lost but carried forward to future years as a donation carryforward (Spendenvortrag).

Do I need a receipt for every donation?

Up to €300 per donation, simplified proof is enough — for example the bank statement together with the organisation's booking confirmation. Only above €300 do you need a formal donation receipt (Zuwendungsbestätigung). For disaster relief campaigns, simplified proof often applies regardless of amount.

How are party donations treated?

Donations to political parties are especially privileged: half is deducted directly from your tax (up to €1,650 for single, €3,300 for joint assessment). Amounts above that are additionally deductible as special expenses up to the same amount.

Can I deduct donations in kind?

Yes. Donations in kind — such as well-preserved clothing or furniture to a charitable organisation — are also deductible. The relevant value is the fair market value at the time of donation. The organisation issues you a donation receipt stating the value.

Deducting Donations 2026 in Germany: Receipts & Limits

You donate anyway — so why not save tax too? Donations are generously deductible in Germany, but only with the right proof and the right entry. This guide shows how much is possible, when a simple bank statement suffices, and what applies to party and in-kind donations.

In short: Donations to tax-privileged organisations are special expenses up to 20% of your income (§10b EStG). Up to €300, simplified proof (a bank statement) is enough. Party donations are especially privileged: 50% directly off your tax (up to €1,650/€3,300). Donations in kind count at their value. Anything over 20% isn’t lost — it’s carried forward.

What you can deduct

Deductible are donations to tax-privileged recipients — charitable, benevolent or religious organisations with the corresponding status. This covers:

Cash donations to associations, foundations, aid organisations, churches
Donations in kind (clothing, furniture, technology) at fair value
certain membership fees — but fees to associations primarily serving leisure (sport, heritage, carnival, etc.) are excluded

The 20% limit and the carryforward

Each year you can deduct donations up to 20% of your total income. Example: €50,000 income → up to €10,000 in donations deductible that year.

If you donate more, the rest isn’t lost: the excess is automatically carried forward as a donation carryforward (Spendenvortrag) and applied in future years.

Proof: when does the bank statement suffice?

Up to €300 per donation: simplified proof is enough — bank statement plus the organisation’s booking confirmation (for online donations, often the confirmation email).
Over €300: you need a formal donation receipt (Zuwendungsbestätigung).
Disaster relief campaigns: simplified proof often applies regardless of amount.

You don’t have to send the receipts, but you must be able to present them if the tax office asks.

Special case: party donations

Donations to political parties are doubly privileged:

50% deducted directly from your tax — up to a donation of €1,650 (single) or €3,300 (joint assessment), so up to €825 or €1,650 in real saving.
Beyond that, up to the same amount again as special expenses.

Worked example

The Wagner family (jointly assessed, €70,000 income) donate in 2026: €250 to an aid organisation, €600 to the church, €200 to a party.

Aid organisation €250 → bank statement suffices, special expense
Church €600 → donation receipt needed, special expense
Party €200 → €100 deducted directly from tax
20% limit: €14,000 — comfortably within

Common mistakes

Not keeping receipts over €300. Without a donation receipt, no deduction.
Claiming leisure-club fees. Sport and hobby fees are excluded.
Entering a party donation as a normal donation. It’s far more privileged.
Forgetting the carryforward. Anything over 20% isn’t lost — it’s carried forward.

If you donate time instead of money, the volunteer and trainer allowance is relevant. What else belongs in the tax return is in the deductions list. And if you’re thinking about your church membership: Leaving the church 2026.

How Restio helps

Donations are easy to deduct — if you remember the receipt and assign them correctly. Restio keeps track for you:

Collect receipts — photograph donation receipts; Restio assigns them as special expenses and remembers the €300 threshold.
Recognise party donations — Restio treats them separately so you don’t give away the 50% reduction.
Instant answers — ask in English or German: “Is my bank statement enough for €250?” or “What’s the maximum I can deduct?”

For complex foundation or large donations, a tax advisor helps — Restio makes sure no small donation slips through.

Donations help twice: the good cause and your tax. Those who know the 20% limit, the simplified proof and the special party rule extract the maximum — with no extra effort. The legal basis is in §10b EStG.