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Donations

Donations from business assets to approved charitable organizations are deductible as business expenses up to 10.00% of the current year’s profit (before deduction of the profit allowance), provided the donation is made or paid by December 31, 2024.

Donations from private assets are deductible as special expenses up to 10.00% of the current annual income, whereby any business donations are included in this maximum limit. The list of approved donation recipients can be found on the website of the Federal Ministry of Finance.

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