Die Spendenbescheinigung heißt jetzt "Zuwendungsbestätigung". Ohne Zuwendungsbestätigung gibt es keine Steuerermäßigung! Dieser Beleg ist eine zwingende Voraussetzung für den Sonderausgabenabzug. Anders als bei Werbungskosten, die auch ohne Belege glaubhaft gemacht werden können, müssen Spenden und Mitgliedsbeiträge immer nachgewiesen werden. Legen Sie die Zuwendungsbestätigung im Original Ihrer Steuererklärung bei. Doch es gibt auch Vereinfachungsregelungen. Hier erfahren Sie die Einzelheiten.

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1. Die Bedeutung der Zuwendungsbestätigung

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a) Dürfen Sie auf die Richtigkeit der Zuwendungsbestätigung vertrauen?

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b) Haftet der Verein für eine unrichtige Zuwendungsbestätigung?

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c) Wenn Sie die Zuwendungsbestätigung verspätet vorlegen

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d) Darf das Finanzamt die eingereichten Zuwendungsbestätigungen behalten?

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e) Was muss der Zuwendungsempfänger beachten?

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2. Ab 2017 Zuwendungsbestätigungen per E-Mail zulässig

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3. Ab 2017 statt Belegvorlagepflicht nur noch Belegvorhaltepflicht

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4. Zuwendungsbestätigung nach amtlich vorgeschriebenem Muster

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5. Ausnahmen: Vereinfachungsregelungen

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a) Spenden in Katastrophenfällen

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b) Spenden bis 200 EUR (bis 2020) bis 300 EUR (ab 2021)

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6. Sammel-Zuwendungsbestätigung

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