(2025) What are donations to independent voters' associations

Donations to independent voters' associations are deducted directly from the tax liability by half, up to 1.650 Euro for single persons and up to 3.300 Euro for married couples. The tax saving is therefore up to 825 Euro or 1.650 Euro. If the donation amount is higher, the remaining amount cannot be claimed as special expenses, unlike with parties. Donations must be proven with a donation receipt. Simple proof of donation is not sufficient. For donations to independent voters' associations, the tax reduction is granted in addition to donations to political parties. A priority deduction as special expenses – before the direct deduction from the tax liability – is not possible.

You can deduct donations and contributions to independent voters' associations that mainly operate at the municipal level. Voters' associations must be a political association; it is not relevant whether the association is registered in the association register.

You can deduct donations and membership fees if the association won at least one mandate at the last election at the federal, state, or municipal level, or if it has notified the electoral authority that it intends to participate in the next election at the federal, state, or municipal level with its own election proposals.