In order for German donors to receive tax benefits for their donations, they need a donation receipt from the recipient organization.
The German Federal Ministry of Finance (BMF) provides binding sample forms for such donation receipts. However, not every organization may use and complete the BMF templates. The donation receipt may only be issued by recipient organizations recognized as charitable by the German tax authorities.
Foreign NPOs must be entered in the charity register
As of January 1, 2025, foreign organizations may only issue donation receipts if they are entered in the German charity register.
The option to be entered in the German charity register has been available since January 30, 2024. German nonprofit organizations are automatically entered in the register.
Foreign organizations must submit an application for registration. According to a department director at the Federal Central Tax Office (BZSt), only a small number of applications from foreign organizations have been received so far.
Until the end of May, only organizations based in Germany could be searched for in the charity register. Since the beginning of June, the technical requirements for searching for organizations in other EU member states have been in place.
Since June 6, 2025, the first foreign organizations can now also be found in the register.
WINHELLER accompanies foreign NPOs into the charity register
WINHELLER has accompanied the first foreign organization on its way to registration in the German charity register. In addition to preparing the application, we also assisted with a necessary amendment to the articles of association. The particular challenge was to combine the regulations of the country of domicile and the German legal requirements in a uniform set of articles of association.
Requirements for entry in the German charity register
The requirements for foreign organizations to be entered in the German charity register are relatively high and are very similar to the requirements that German organizations must meet to obtain charitable status. We will be happy to assist you in reviewing your articles of association and preparing the application and support you in the process of registration in the charity register. If the local (foreign) legal regulations in your country of residence are not compatible with German requirements, we will also be happy to help you implement an alternative structure so that you can continue to benefit from German donations without any disadvantages! Feel free to contact us with your questions!
Continue reading:
Recognition of Charitable Status in Germany: Requirements, Possibilities, Costs
Drafting the Articles of Association in Germany
