Tax
Are my donations taxed?
In nearly most cases, there are no tax consequences. Donations are gifts and as such are not taxed and in most cases there is no obligation to report them. Always check with the tax authorities in the country of declaration for the exact rules and conditions.
Germany
In Germany, raising money as a private individual falls under the Gift Tax Act (Erbbaustand- und Schenkungsteuergesetz - ErbStG).
✅ Exemption per person:
Every recipient has a tax-free allowance (Freibetrag) of €20,000 per donor over a 10-year period (§ 16 ErbStG).
✅ Family relationships:
For gifts within direct family relationships, these tax-free thresholds are significantly higher.
✅ Tax declaration:
Only if a single donor donates more than €20,000 within a 10-year period must gift tax (Schenkungsteuer) be paid on the excess amount.
More information: In Germany, depending on your place of residence, you must consult the tax office of the relevant federal state (Finanzämter). You can find the correct tax office via the central website of the Federal Central Tax Office (Bundeszentralamt für Steuern): Bundeszentralamt für Steuern.
Austria
In Austria, you do not pay gift tax on donations received as a private individual. However, an administrative reporting requirement applies for very large gifts from a single person.
✅ 0% Tax:
Donations via a crowdfunding campaign are completely tax-free. You do not have to pay income tax or gift tax on the amounts received.
✅ Reporting requirement for large amounts (> €15,000):
Do you receive a total of more than €15,000 from one specific person over a 5-year period? Then you are legally obliged to report this within 3 months to the Austrian tax office (FinanzOnline). This is strictly a notification and costs you nothing.
✅ Small & normal donations:
Individual donations of tens or hundreds of euros from different people fall well below the threshold and do not need to be reported.
More information: Federal Ministry of Finance (Bundesministerium für Finanzen): Bundesministerium Finanzen
Great Britain
Further information: Government Digital Service
Netherlands
Consult the following article in the Help Centre of the Dutch section of Spendenaktion (information in Dutch, English and French) for more information about taxes in the Netherlands: https://steunactie.tawk.help/en-gb/article/tax
Belgium
An indirect donation by bank transfer is a purely banking transaction whereby the donor transfers money from his bank account directly to the beneficiary's bank account. Donations by transfer are not subject to any registration requirement and therefore do not have to pay any gift tax.
More information: Federale Overheidsdienst Financiën (FOD)
France
More information: Direction générale des Finances publiques
Other countries: Consult the local tax authorities.
Companies: fundraising for the benefit of a company > tax on donations
If a donation is made and no quid pro quo is expected in return, it is a donation. This is considered turnover for income tax purposes. This increases your profit on which you pay tax. Because there is no quid pro quo, you do not owe VAT on the turnover you have received in this way. In your accounting programme, you can therefore process this as income without VAT.
Tip: See also the following article on tax deductibility and this article for information on a certificate (attest) or proof of donation
Disclaimer
Information on tax matters is provided only by way of general information. The information provided is not intended as legally and/or fiscally binding advice and no rights can be derived from it. We always recommend to seek advice from an expert.
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