Donation receipts for tax returns: Answers to the most important questions

It's that time again – the time of year when you need to prepare your tax return is just around the corner. And as every year, you ask yourself: Have you also recorded all donations? And above all, do you absolutely need a receipt to deduct donations?

If these questions are going through your mind, you are not alone. Many wonder whether donations are tax-deductible without having to present a donation certificate or donation receipt.

The good news: there is indeed a way to claim donations in your tax return without a donation receipt – but there are some rules you should know.

📚 Contents

1. What is the filing deadline for the income tax return?

2. Tax-deductible donations – what are the principles?

3. The donation receipt - requirement for the donation deduction

4. Where do you enter your donations in your tax return?

5. Special cases: foreign donations and donations in kind

6. Intermediate conclusion

7. Donating with tax savings - but please no administrative effort?

What is the filing deadline for the income tax return?

🧭 First, an important note: The filing deadline for the 2025 income tax return ends on July 31, 2026. Only taxpayers receiving professional tax assistance have more time. This is regulated in § 149 of the Fiscal Code (Abgabenordnung).

You should have all the necessary documents together in good time beforehand in order to file your tax return correctly.

Donation receipts are an important part of this, but how exactly does it work?

Tax-deductible donations – what are the principles?

Normally, for privately incurred expenses, they are not tax-deductible. These so-called costs of private living include, for example, expenses for the broadcasting fee, food, or housing.

However, there are exceptions, and donations are one of these exceptions (cf. § 12 EStG in conjunction with § 10b EStG).

Special expenses deduction for donations

Under certain conditions, donations can be claimed as special expenses in the tax return - although limited in amount. Donations up to 20% of your total amount of income are taken into account.

Exceeding amounts can be carried forward to the respective next year as part of a donation carryforward and tax-deductibility can be reconsidered there up to the maximum amount. However, the Income Tax Act does not provide for a donation carryback.

You can find more details in § 10b of the Income Tax Act. This regulates that donations can be deducted to a certain extent.

💡What is the total amount of income? The total amount of income (Gesamtbetrag der Einkünfte) is not to be confused with taxable income. It is calculated from the sum of income after deduction of certain relief amounts and allowances, if applicable, such as the relief amount for single parents.

✨ Tip: For an initial orientation, use the total amount of income from your latest income tax assessment, provided that your income situation has not changed significantly compared to the previous year.

How high is the lump-sum allowance for donations?

Have you ever wondered whether there is a lump-sum allowance for donations that works similarly to an income-related expenses lump-sum allowance? Section 10c of the Income Tax Act regulates the so-called special expenses lump-sum allowance. In 2025, this is 36 EUR, or twice that amount for joint assessment. This is deducted when determining your taxable income if you do not prove higher expenses. However, this does not only concern your expenses through donations you have made, but also a whole range of other expenses that fall under the tax category of special expenses, such as school fees or expenses for your own vocational training. A lump-sum allowance referring only to donations does not exist.

🔢 Donation calculator – Calculate your tax savings

Calculating the tax savings from your donations is often not that simple. The bcause donation calculator helps here. With this calculator, you can quickly and easily find out what impact the tax deduction for donations has on you.

This is how you know exactly how much of your donation you will get back as tax savings.

You can find the calculator here: bcause donation calculator.

The donation receipt - requirement for the donation deduction

The confirmation of donation (Zuwendungsbestätigung) - often also called donation receipt or donation certificate - is a material prerequisite for the donation deduction. Without this formal proof, a donation deduction is generally not possible. This is determined by Section 50, Paragraph 1 of the Income Tax Directive (Einkommensteuer-Durchführungsverordnung).

💡You normally receive the donation confirmation from the recipient of your donation, i.e., the non-profit organization to which you donated. This is a one-sided document created by the organization on the basis of official model forms prescribed by the tax authorities. Often corporate donation confirmations are not sent out directly following the donation, but only at the beginning of the following year, from about February.

✨ Tip: If the donation confirmation is not sent to you automatically at the beginning of the following year, be sure to request it and, for better traceability, state the payment date, amount, and your full address directly.

Donating without a receipt – how does it work?

Are you wondering if a receipt is absolutely required for the tax deduction of donations?

Here comes the good news - there is an important exception: for donations up to 300 EUR, a classic donation receipt is not required. Instead, a simplified proof of donation is sufficient for these donations.

This means that you do not need a donation receipt for smaller donations. However, the following documents are required for the simplified proof of donation:

A bank statement or cash deposit receipt to prove the payment or transfer, with specific details on the

• donor

• donated amount

• date of donation

• recipient of the donation

In addition, a receipt from the receiving organization with the following details:

• Confirmation of tax exemption

• Confirmation of the purpose for which the donation is used

• Indication of whether the donation is an ordinary donation or a membership fee

Details are regulated in Section 50, Paragraph 4 of the Income Tax Directive.

Obligation to retain receipts for donations – what is important to note?

If you want to claim your donations in your tax return, you do not have to submit the donation confirmations you have together with your tax return or transmit them electronically via ELSTER.

The so-called receipt retention obligation applies, which means you must keep the receipts for your donations and be able to present them if the tax office subsequently requests a review. This also applies to donations without a formal certificate, where you have made use of the simplified proof of donation.

Don't worry, you don't have to keep the receipts for years. The keeping obligation ends one year after the announcement of the tax assessment.

Where do you enter your donations in your tax return?

In order to be able to deduct your donations, you must indicate them in your tax return.

You enter your donations in the Special Expenses Annex (Anlage Sonderausgaben). It is important to record all donations correctly to ensure you get the maximum tax savings.

Special cases: foreign donations and donations in kind

Attention - as in every field, there are special cases - you should definitely know about two of them:

Donations to non-profit organizations abroad are subject to special regulations. You can find out more about the possibilities for donating abroad and what you need to look out for so that you can deduct your donation in our blog article:

🔎 Supporting organizations abroad

In practice, besides monetary donations, donations in kind are often made. Special regulations also apply here, about which you should inform yourself beforehand.

Intermediate conclusion

Despite the simplification rule for donations up to an amount of 300 EUR, it remains: you must ensure for your tax return that you have recorded all donations you made and have all required receipts. This can be quite time-consuming, especially if you do not want to constantly deal with it during the year.

Donating with tax savings - but please no administrative effort?

Would you like to have as little administrative effort as possible and still guarantee that you will receive the tax savings you are entitled to for your donations?

🎯 bcause offers you, through an online foundation, the ideal place to organize your engagement with donations in the long term, while benefiting from tax advantages:

• All donation receipts in one place – All donation receipts are centrally stored on the bcause platform. This gives you access to your donation history at any time, without having to worry about where the donation confirmation from 2023 or 2024 went. Never search for receipts again!

• bcause issues a donation receipt even for donations under 300 EUR - No extra effort for you!

• You will receive a collective confirmation for your donations by February of the following year at the latest, which you can use directly in your tax return.

Don't let the search for receipts stress you out – bcause makes your giving easier than ever before.

✨ Discover how easy online donating with bcause is.

👉 Donating without detours