Mid December, the German Government issued a law proposal, which would introduce the tax deductibility of cross-border donations. The draft law now needs to pass Parliament (Bundestag) and second chamber (Bundesrat), which will most likely happen in the coming weeks. The law proposal can be downloaded at:

Bundes Finanz Ministerium  

This German initiative follows law revisions in other EU Member States such as France, Luxembourg, Bulgaria, Slovenia, Poland, Finland, Denmark, The Netherlands, which have recently introduced the tax deductibility of cross-border donations if they are given to “comparable” organisations. 

For more information, read the full briefing.