Recipients of donations not resident in Germany must observe an important legislative change.
What is changing
Non-resident donation recipients must be entered in the donation recipient register of the BZSt (Zuwendungsempfängerregister).
Only then are they permitted to issue donation receipts using the officially prescribed forms or the electronic donation receipt.
Entry into force
Applies for the first time to donations made after 31 December 2024.
Frequently asked questions
Frequently asked questions
Do foreign donation recipients need to register in Germany?
Yes. Recipients not domiciled in Germany must be entered in the donation recipient register (Zuwendungsempfängerregister) maintained by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) in order to issue donation receipts that are recognized for tax purposes in Germany.
From when does the registration requirement for foreign donation recipients apply?
The rule applies for the first time to donations made after 31 December 2024. For earlier donations, registration in the donation recipient register is not required.
What is the consequence of missing entry in the register of donation recipients?
Without entry in the register, a foreign recipient may not issue valid donation receipts on official forms or as electronic donation confirmations. As a result, donors cannot claim a tax deduction for donations in Germany.
Who maintains the register of donation recipients (Zuwendungsempfängerregister)?
The Zuwendungsempfängerregister is maintained by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). It serves as a central database of domestic and foreign non-profit organisations that are authorised to receive tax-deductible donations.
Which form of donation receipt is covered?
Both the officially prescribed paper forms and the electronic donation receipt are covered. From 2025, foreign recipients may only use either form after registering in the Zuwendungsempfängerregister (German register of donation recipients).