Module 122 min2873 wordsFree — no account
Donations, party donations and tax-free volunteering
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 10b Steuerbegünstigte Zwecke — subsections 1 to 4 — verified on September 23, 2026
- EStG § 34g Tax reduction for gifts to political parties and voters' associations — verified on September 23, 2026
- EStDV § 50 Zuwendungsbestätigung — subsections 1, 2, 4, 6 and 8 — verified on September 23, 2026
- EStG § 10c Sonderausgaben-Pauschbetrag — verified on September 23, 2026
- EStG § 3 Steuerfreie Einnahmen — numbers 26 and 26a — verified on September 23, 2026
- AO § 52 Gemeinnützige Zwecke — subsection 2 sentence 1 numbers 21 to 23 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Ceiling relative to total income — 20 %
gesetze-im-internet.de · 2026 rules - Alternative ceiling: share of turnover, wages and salaries (four per mille) — 0.4 %
gesetze-im-internet.de · 2026 rules - Instructor allowance, § 3 no. 26, per year — 3,300 €
gesetze-im-internet.de · 2026 rules - Volunteer allowance, § 3 no. 26a, per year — 960 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.