To qualify as a donation under German tax law, a donation needs to be voluntary (freiwillig) and altruistic (uneigennützig).[1] Where exactly the boundary betwe

To qualify as a donation under German tax law, a donation needs to be voluntary (freiwillig) and altruistic (uneigennützig).[1] Where exactly the boundary between altruism and personal benefit lies would have to be judged by the courts in each individual case. For example, engraving the name of a donor on an altar, naming her in intercessions and inviting her to a dedication ceremony was interpreted as an "outflow of charitable funds" (Ausfluss der gemeinnützigen Mittelvergabe) and entitled to a tax deduction.[2] [1] For more details see the following ruling of Germany's Federal Fiscal Court: https://www.bundesfinanzhof.de/de/entscheidung/entscheidungen-online/detail/STRE201910047/ https://www.bundesfinanzhof.de/de/entscheidung/entscheidunge... (in German). [2] Cf. this ruling of Germany's Federal Fiscal Court: https://www.bundesfinanzhof.de/de/entscheidung/entscheidungen-online/detail/STRE201810106/ https://www.bundesfinanzhof.de/de/entscheidung/entscheidunge... (in German).