No Tax Deduction for Private Donations Without Date of Birth

Under a specific statutory provision, donations may only be recognised as special expenses for tax purposes if certain identification data is provided, such as the donor’s first and last name and date of birth. The recipient of the donation, i.e. the organisation receiving the donation, must subsequently transmit this data electronically to the tax authorities and must comply with strict data protection requirements when doing so.

If the donor does not provide their date of birth and the donation therefore cannot be reported to the tax authorities, the donation cannot be deducted as a special expense for tax purposes.

This remains the case even if the donor can clearly provide evidence of the payments by means of bank transfer receipts. The purpose of this procedure is to ensure that donations can be clearly attributed to the correct individual and that they are taken into account for tax purposes in an automated and reliable manner.

Conclusion

The actual payment of a donation and proof of that payment alone do not guarantee its deductibility as a special expense for tax purposes. Rather, the statutory formal requirements for tax recognition must also be met.