Field help: Recipient

Please indicate here to which political parties you made donations or membership fees in the tax year 2025.

Tax consideration under § 34 g EStG:

• Up to 1.650 Euro (for joint assessment 3.300 Euro) are deducted at 50 percent directly from income tax – a maximum of 825 Euro (or 1.650 Euro).
• Amounts exceeding this are additionally deductible as special expenses up to 1.650 Euro (or 3.300 Euro).

Eligible donations are those made to parties as defined by the Political Parties Act (§ 2 PartG), which are listed by the Federal Returning Officer and have participated in federal, state, or European elections with a list.

Examples of eligible parties (not exhaustive):

• CDU – Christian Democratic Union of Germany
• SPD – Social Democratic Party of Germany
• DIE LINKE – The Left
• GRÜNE – Alliance 90/The Greens
• CSU – Christian Social Union in Bavaria
• AfD – Alternative for Germany
• FDP – Free Democratic Party
• FREIE WÄHLER – Free Voters
• PIRATEN – Pirate Party Germany
• LKR – Liberal Conservative Reformers
• BVB / FREIE WÄHLER – Brandenburg United Citizens' Movements
• SSW – South Schleswig Voter Federation
• FAMILIE – Family Party of Germany
• BIW – Citizens in Rage
• ÖDP – Ecological Democratic Party
• Die PARTEI – Party for Labour, Rule of Law, Animal Protection, Promotion of Elites and Grassroots Democratic Initiative
• BSW – Sahra Wagenknecht Alliance – Reason and Justice
• Volt – Volt Germany
• Tierschutzpartei – Human Environment Animal Welfare
• dieBasis – Grassroots Democratic Party Germany
• Team Todenhöfer – The Justice Party
• Alliance Germany

Note: Donations to municipal voter associations or non-party lists are not tax-deductible.