Donation receipt by e-mail

Donation receipts will also be recognized by the tax office from 2017 if they are sent as a read-only document by e-mail.

As of 2017, the donation recipient can also report the donation directly to the tax authorities with the donor's consent. The legal basis for this was created last year. In addition, the German Federal Ministry of Finance has now issued an administrative instruction opening up the possibility of sending donation receipts by e-mail as well. Non-profit organizations that have notified the relevant tax office of the use of a procedure for the automatic generation of donation receipts can therefore also transmit the automatically generated donation receipts to donors electronically in the form of read-only documents. For the special expenses deduction, it is then irrelevant that the recipient of the donation does not print it out himself, but leaves it to the donor.