Yes, your donations are tax deductible as special expenses.

Donations are tax-deductible if they are made voluntarily and without consideration, for tax-privileged purposes, to tax-privileged organizations and are evidenced by a donation receipt. This applies to donations to UNDER Lea’s TRUST.

Yes. First of all, a donation receipt (donation certificate), which we will of course be happy to issue to you, is only required for an amount of €300 or more. Otherwise, proof of the donation can be provided by a cash deposit slip or the bank’s booking confirmation (e.g. bank statement). A “simplified proof” is sufficient. It is required that the name and account number of the donor and UNDER Lea’s TRUST, as well as the amount and booking date are visible.

This is possible in the special expenses annex on line 5.

The respective donation receipt no longer has to be sent to the tax office immediately, but has to be submitted subsequently upon request. Consequently, there is a so-called document withholding obligation.

A PayPal account statement and a printout of the transaction details are required as proof of booking. The amount, booking date, account holder and their email address as well as the actual execution of the payment must be identifiable.

Yes, this is 20% of the total amount of own income.