(2025) What are donations to political parties?

All payments to parties exceeding the membership fee are considered donations. This includes, for example, admission fees. Donations to political parties are directly deducted from the tax liability by half for single persons up to 1,650 euros and for married couples up to 3,300 euros. The tax saving is therefore up to 825 euros or 1,650 euros. If the donation amount is higher, the remaining amount can be considered as special expenses up to a further maximum amount of 1,650 euros for single persons and 3,300 euros for married couples.

Thus, donations to political parties are tax-privileged up to a total of 3,300 euros / 6,600 euros (single/married). The donations must be proven with a donation receipt. For the donations and membership fees to be tax-privileged, the party must be considered a political party within the meaning of § 2 of the Political Parties Act.

All payments to parties exceeding the membership fee are donations. This includes the admission fee or the contribution from office holders, which, for example, mayors usually have to pay into the party fund.