Your donations to UNDER Lea's TRUST are easily tax deductible!

We answer your questions and explain how you can easily deduct your donations from your taxes.

Can I deduct my donations from my taxes?

Yes, your donations are tax deductible as special expenses.

Under what conditions are my donations deductible?

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.

Do I need a donation receipt and this so-called donation certificate?

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.

Where can I claim the donation on my tax return?

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

Do I have to send my donation receipt directly to the tax office?

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.

How do I prove a donation via PayPal?

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.

Is there a maximum amount for deductibility under special expenses?

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

Note: This presentation is for guidance only and has been prepared in good faith by UNDER Leas’s TRUST team. It is expressly noted that no guarantee is given for the accuracy of this information and the information does not constitute tax advice or the like.


Sources: Steuererklärung: Spenden von der Steuer absetzen ( Last opened: 12.09.2022

Spenden von der Steuer absetzen: Das musst du wissen ( Last opened: 12.09.2022