Donation Options


Account: Kreissparkasse Traunstein-Trostberg
IBAN: DE65 7105 2050 0040 7235 04
DONATION FOR: Name of the Organization or “undesignated”


DONATION FOR: Name of the Organization or “undesignated”

Dear donor,

Thank you for showing interest in supporting one or more of our charitable projects.

We collect the incoming donations for the selected projects until the end of each month and then transfer them directly to the individual non-profit organizations.

In this sense, we see ourselves as service providers for the individual charitable works.

We would also be pleased if you support us, Light & Salt gUG with limited liability, as a service provider with your donations. In this way you help us to maintain this service, which provides financial support to many charitable organizations and gives German donors the opportunity to obtain a tax-deductible donation receipt. Thank you very much for your help.

In principle, Light & Salt gUG can certify donations of any amount on an official form.

Donors are subject to maximum limits for the deduction of donations. Donations of up to 20% of the total amount of income are deductible as a special expense.

For explanation: Total income is made up of the sum of the income minus the amount of the old-age pension, the amount of the pension for single parents and the allowance for farmers. Total income is the net profit or loss from the 3 types of business income (trade, self-employment, agriculture and forestry) and surplus or loss from the 4 types of surplus income (employment, capital assets, renting and leasing).


Profit from commercial operation 50,000 €
Surplus from employment: 30.000 €
Losses from renting and leasing: – € 5,000
Total income 75.000 €

From the total income, if applicable, the old-age pension, pension for single parents and tax-free allowance for farmers are now deducted. FOR EXAMPLE:

./. old-age relief amount, 912 €

= 74.088 € = Total amount of income

A maximum of 20% of the total amount of income is now deductible as donations in the respective year of assessment. 20 % v. 74.088 = 14.817,60 €.

If more than 20 % of the total amount of income of a year is donated, the amount not deductible in that year is carried forward and may be deductible in the following year.

Special feature of donations from business assets: As an alternative to the 20 % of the total amount of income, 4 per mille, i.e. 0.4 %, of the sum of turnover, wages and salaries can be used as a maximum limit.

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