Field help: Donations to recipients in EU / EEA countries

State the amount of donations into a charitable foundation's capital reserves in an EU/EEA country that you made in 2025.

Contributions to the foundation's reserves are deductible as special expenses up to an amount of 1 million Euro (cf. sect. 10 b para. 1a of the Income Tax Act (EStG)). It is irrelevant whether it is an existing or a newly established foundation.

When exactly a foundation is deemed non-profit is determined by law. Only if the tax office recognises a foundation as non-profit, it is granted tax relief.