Field help: Have you made donations to a foundation's capital reserves?

Select "yes" if you have made donations to the capital reserves of a foundation.

Exceptionally generous tax benefits apply to donations to foundations. The maximum deductible amount for foundation donations is 1 million Euro per person for donations "into the capital to be maintained" of a foundation - in addition to the donation limit of 20% of the total income. This must be a "capital reserve donation".

The donation amount can be spread over 10 years as desired. The tax office issues a notice each year for the donation amount not yet taken into account.