Donation receipt; use of official forms

Contributions in the form of tax-privileged donations and membership fees may only be deducted if they are evidenced by a donation receipt issued by the recipient in accordance with the officially prescribed form.

Non-profit organizations are required to confirm donations in such a way that the donor can also claim their expenses from the tax office in their tax return.

The use of official forms is prescribed for the confirmation of donations for tax-privileged donations and membership fees (see under "Forms"). Official forms are available for associations, foundations, public corporations, political parties and voter associations.