As of January 1, 2021, the limit for donations for which a donation receipt is not required increased from 200 to 300 euros. This means, that for donations up to 300 euros (for example your Friends membership fees or your donations to the educational budget), a cash deposit receipt (Bareinzahlungsbeleg) or the bank’s booking confirmation is sufficient as proof of donation for tax purposes. This means that a donation receipt is no longer required for donations up to this limit.
Please note: the 300€ limit is for each individual donations and not the combined value of all donations.