Leistungen A-Z
Bitte geben Sie einen Ort (oder Postleitzahl) an, in dem Sie die Leistung suchen.
Ort suchen
Confirmation of donation
If you would like to issue a donation receipt, you must use the official form.
Your responsible authority
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Forms
Forms: yes
Online procedure possible: no
Written form required: generally yes, can also be created automatically in the electronic procedure
Personal appearance required: no
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Detailed description
You can obtain this online or from the tax office. You must complete the sample from the attachment and then sign it and hand it to the donor or send it by post or email.
Donation receipts for purely monetary donations can, under certain circumstances, also be generated purely by machine and without a handwritten signature.
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Requirements
The donation receipt must fulfill the following requirements for the donation receipt issued by machine:
- Notification to the local tax office with details of fulfillment of the following requirements; approval is not necessary
- Machine-generated version corresponds to the official form
- Corresponding information about the notification to the tax office
- Signature is displayed as a facsimile or scanned signature during the printing process
- Procedure complies with the generally applicable security requirements
- Posting of the donation in the accounting department and creation of the donation receipt are linked in the system
- The creation and documentation process can be audited by the tax authorities with reasonable effort
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Documents
none
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Fees
none
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Process
Download the sample donation receipt.
- For analog creation:
- First print out the appropriate form from the attachment.
- Then complete the donation receipt and sign it.
- Then make a copy for your retention obligation.
- Finally, you can then send the donation receipt to the donor physically or by email
- For automatic creation:
- First fulfill all the requirements necessary for automatic creation.
- Then create the digital donation receipt in a read-only format (PDF).
- Finally, send the certificate as in the analog process.
- For analog creation:
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Duration
none
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Deadline
There are various retention periods for the donation receipt:
- For the donor:
- For paper form: 1 year
- In the case of electronic transmission by the beneficiary, the retention obligation does not apply
- For the recipient of the grant:
- For paper form: 6 years in paper copy
- For electronic transmission by the grant recipient: 7 years
The period begins at the end of the year in which the certificate was issued.
- For the donor:
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Responsible authority
Federal Ministry of Finance (BMF)
Wilhelmstrasse 97
10117 BerlinTel.: 030 18 682 - 0
Fax: 030 18 682- 32 60
E-mail:poststelle@bmf.bund.de -
Point of contact
The tax office responsible for your place of residence
- Legal basis
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More information
- Official sample for donation receipts on the website of the Bavarian tax offices
- Letter from the Federal Ministry of Finance on the digital donation receipt
- Article by the Federal Ministry of Finance on the possibility of sending donation receipts by e-mail
- Description by the Federal Ministry of Finance of the Act on the Modernization of the Taxation Procedure
- Official sample for donation receipts on the website of the Bavarian tax offices
- Letter from the Federal Ministry of Finance on the digital donation receipt
- Article by the Federal Ministry of Finance on the possibility of sending donation receipts by e-mail
- Description by the Federal Ministry of Finance of the Act on the Modernization of the Taxation Procedure
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Approved
Federal Ministry of Finance
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Approved date
16.04.2019