Charitable donations — which German ceiling applies to you?
The higher of the two ceilings applies; anything above it is not lost but carried forward to later years under § 10b (1) sentence 9.
2026 rules — verified on September 22, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — EStG § 10b Abs. 1 Satz 1 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 20 Prozent des Gesamtbetrags der Einkünfte »
- gesetze-im-internet.de — EStG § 10b Abs. 1 Satz 1 Nr. 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « 4 Promille der Summe der gesamten Umsätze und der im Kalenderjahr aufgewendeten Löhne und Gehälter »
Calculation assumptions
- Covers only donations under § 10b (1); gifts to political parties fall under subsection 2, with their own ceiling and the tax credit of § 34g.
- Excludes the additional ceiling for endowments to a foundation's capital under § 10b (1a).
- The recipient meets the conditions of § 10b (1) sentence 2 and issues a donation receipt.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.