(2024) What are donations to recipients in EU/EEA countries?

Previously, donations were only recognised for tax purposes if the recipient was based in Germany. The Federal Fiscal Court responded to a decision by the European Court of Justice and ruled that donations to charitable organisations based in other EU/EEA countries can also be deducted from tax in Germany.

For the donation to be recognised by the tax office, receipts and certificates must be provided, and the charitable status of the recipient must be verifiable.