Frequently asked questions concerning donations to Volt Germany

Thank you for considering donating to us or even for having done so already!

Do you still have questions about your donation?

On this page, we try to answer the most frequently asked questions directly in advance. If we have not answered your question, please feel free to contact us directly at spenden@voltdeutschland.org.

FAQ

How can I claim my donation for tax purposes as a private person?

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As a private individual, you can claim your donations to Volt Deutschland for tax purposes up to an amount of 3,300 euros per calendar year; in the case of joint tax assessment, even up to a total of 6,600 euros.

With individual assessment

According to § 34g EStG, the first up to 1,650 € of your donations can be directly deducted at 50% from your tax liability. The income tax payable is thus reduced by a maximum of up to 825 €.

A further amount of up to 1,650 € of your contributions is deductible as special expenses in accordance with § 10b para. 2 EStG. The tax savings depend on your personal tax rate, as only the taxable income is reduced.

When filing your tax return, you can enter your donations to Volt Germany on page 2 of the main tax form ("Mantelbogen") in the space provided.

With joint assessment

All maximum amounts mentioned above under single assessment are doubled for jointly assessed spouses or registered civil partnerships.

Why do you need my personal data?

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Don't worry, your personal data will not be published and will be kept strictly confidential, unless your donation(s) surpass 3000 € per calendar year (in this case please read below)!

However, for reasons of party law, we are obliged to be able to prove the origin of all donations (e.g. to our auditor or the German Bundestag). And only on these donations do we receive the very important subsidies from party funding (45% of your donation amount).

Furthermore, we cannot issue a donation receipt without your personal details.

Only if you want to donate more than 3,000 € per year we would ask you to read our transparency guidelines before you donate. In order to maintain our political independence and for reasons of transparency, we have voluntarily committed ourselves to publishing the name, amount and date on our website in these cases.

How do I receive a donation receipt?

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For all donations over € 300 donation receipts will be sent without request by the end of February of the following year; in all other cases, the bank statement or payment receipt from the payment service provider will suffice.

Donations up to 300 €

You do not need a donation receipt for donations up to 300 €. The reason for this is that all tax offices usually recognise the confirmation of money transfer from your bank (e.g. the account statement from your bank or PayPal) as simplified proof of donation (cf. § 50 para. 4 no. 2 c) EStDV). The value of 300 € applies to each individual donation. We will therefore only issue donation receipts in these cases at your express request. Please contact us at spenden@voltdeutschland.org.

Donations above 300 €

For all donations exceeding 300 € you need a donation receipt in order to be able to claim them for tax purposes. This confirmation will be issued by Volt Germany without being asked by the end of February of the following year and sent to the address you have provided.

Membership fees

Membership fees can always be claimed on the basis of your bank statement, regardless of their amount (cf. § 50 para. 6 EStDV). As we always debit membership fees with an appropriate purpose, we ask for your understanding that we currently do not issue donation receipts for membership fees.

Donations in kind or expenses

We always issue a donation receipt for donations in kind or for expenses, regardless of the donation amount, as otherwise you cannot claim them for tax purposes.

Important notes

Additionally, please be aware that:

  • We can only issue a donation receipt if we have your complete address.
  • We only issue donation receipts to the account holder of the account from which the donation was transferred to us.

Donations from private companies: Tax deductibility

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If the donation is made by one of the partners by name, donations from partnerships are deductible within the limits of the maximum amounts listed above for private individuals. Please state the full name and address of the partner in the purpose of your donation.

Please understand that these circumstances must be known to us at the time of receipt. A deviating consideration is unfortunately not possible in any case after our annual financial statement at the latest.

Donations from corporate bodies / corporations: Tax deductibility

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Although we are pleased about your donation, donations from corporate bodies to political parties do not constitute business expenses (cf. § 4 para. 6 EStG) and are therefore not tax-privileged (cf. also the amendment to § 9 KStG of 28.1.1994 ).

However, if you wish to donate personally as a shareholder via a corporation and would like to receive a donation receipt, please contact us in advance at spenden@voltdeutschland.org.

We are also happy to provide proof of receipt for all other donations from corporations, e.g. for accounting purposes.

Important notes on earmarking

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If you would like your donation to go directly to one of our regional or district associations or one of our local groups ("City Teams"), please indicate this in the purpose of use. We understand this information in the sense of a legal earmarking. This means that we will take this purpose into account without restriction and will use your donation only for this regional association or local group.

As a political party, however, it is unfortunately not possible for us to treat any further information on the objective or measure-specific use of funds in the sense of a legal earmarking. Although we naturally endeavour to take such requests into account, we ask for your understanding that this may not always be possible. Especially in the case of premature achievement of a campaign goal, we reserve the right to use the funds for other purposes - but of course always within the framework of a possible earmarking for the respective regional association/local group.

Donations at the turn of the year (bank transfer & direct debit)

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If you make a donation to us by bank transfer at the turn of the year, your account will usually be debited before year's end. However, depending on the number of banking days remaining until the turn of the year (and especially holidays), your donation may not be credited to our account until after the turn of the year.

SEPA direct debits in particular are not a real-time but a delayed payment method. This means that your donation will only be credited to us after approx. 3 bank working days - and only then will it be debited from your account.

In these cases, we ask for your understanding that we can only confirm the date of receipt of the donation in a donation receipt after the turn of the year.

However, if you can prove an earlier outflow of your donation from your account, i.e. that the economic burden took place before the turn of the year, you can still claim tax relief for this donation for the year before the turn of the year despite the later inflow on our side. In these cases, our donation confirmation in connection with, for example, the bank statement or the transfer confirmation from your bank serves as proof.

Cf., e.g. EStH H 11 concerning bank transfer ("Überweisung") or also FA München, 14.08.2006 - 15 K 170/04

Do you still have questions?

Then please contact us directly at spenden@voltdeutschland.org.

Our offer of information is not legal or tax advice!

Please be aware that this offer of information serves only as non-binding information and does not constitute legal or tax advice in the true sense of the word. The content of this offer cannot and is not intended to replace individual and binding legal or tax advice that addresses your specific situation. In this respect, all information provided is without guarantee of correctness and completeness.