Donation receipt; issued by the municipality
Brief description
Municipalities issue donation receipts for donations in kind and cash donations for charitable or eligible purposes.Description
If you make a donation in cash or in kind to your municipality, it can issue a donation receipt if the donation is intended to promote tax-privileged purposes. The donation receipt must be issued on an officially prescribed form.
A donation receipt from the municipality can be waived if the donation does not exceed EUR 300. The tax authorities recognize the cash payment receipt or the booking confirmation from the bank as a donation receipt.
Since the 2017 assessment period, donation receipts or vouchers only have to be submitted to the tax office on request.
Forms