vorgesehen zum Löschen - Zuwendungsbestätigung

If you would like to issue a donation receipt, you must use the official form.

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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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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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.

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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.

• Donation receipt
• "Donation receipt" can be issued either on paper or digitally:
• Prerequisite for paper form:
  • Use of the official form (available online or from the tax office)
  • Personal signature
  • Delivery also possible by post or e-mail
• Prerequisite for automatic creation:
  • Notification to the local tax office with details of compliance with the following requirements; approval is not necessary
  • Machine 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
• Responsible: local tax office

The tax office responsible for your place of residence

Federal Ministry of Finance (BMF)
Wilhelmstrasse 97
10117 Berlin

Tel.: 030 18 682 - 0
Fax: 030 18 682- 32 60
E-mail: poststelle@bmf.bund.de

Forms: yes

Online procedure possible: no

Written form required: generally yes, can also be created automatically in the electronic procedure

Personal appearance required: no