Zuwendungsbestätigung

Zuwendungsbestätigung is a written confirmation by a charitable or otherwise tax-privileged organization in Germany that a donor has provided a donation. The document serves as evidence that the donation can be claimed as a tax deduction in the donor’s annual income tax return. It is issued by the recipient organization and is commonly referred to as a Spendenbescheinigung.

The legal basis for Zuwendungsbestätigungen lies in German tax law, particularly provisions of the Abgabenordnung and the Einkommensteuergesetz that govern charitable deductions. The exact requirements can vary, but the certificate generally verifies that the donation was made to a tax-privileged entity and will be used for purposes promoting the public good.

A typical Zuwendungsbestätigung includes the name and address of the recipient organization, the donation amount (or value of in-kind contributions), the date of receipt, a statement that the donation is intended for tax-privileged purposes, and the signature of an authorized person from the organization. It also references the organization’s tax identification number or registration as a gemeinnützige Einrichtung. For smaller donations, simple bank transfer records may suffice as evidence; for larger amounts or upon request by the tax authority, a formal Zuwendungsbestätigung is required.

Donors retain the Zuwendungsbestätigung to claim the deduction in their tax return. The term is largely synonymous with Spendenbescheinigung, with Zuwendungsbestätigung emphasizing the formal tax-compliance aspect. The rules and formats may differ between jurisdictions and over time, so organizations typically provide the applicable version in their communications.