Germany’s Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities - EC Tax Review View Germany’s Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities by - EC Tax Review Germany’s Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities 24 5

In a most recently published judgment (8 May 2015), the German Federal Fiscal Court 1 specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. Whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent ECJ rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences.  

EC Tax Review