Entrepreneurs’ Telegram Giving Tuesday 2025

Dear clients and partners,

On December 2, we marked Giving Tuesday – a day of generosity, solidarity, and good deeds. It is an ideal opportunity for companies to get involved and support projects that truly make a difference.

If you are considering how to participate in Giving Tuesday, you can find inspiration at this link.

In this edition, we also provide a brief overview of how you can support non-profit organisations in a tax-efficient way. You will learn more about:

• Super deduction for sports

• Donating 2% of tax paid – including the new option of allocating a share of taxes paid to a parent

• Charity advertising

Changes to the super-deduction

With effect from 1 January 2026, a deduction for expenses incurred in support of sport – the so-called “super deduction for sports” – will be introduced. The amendment allows taxpayers to deduct expenses incurred as non-monetary support to sports organisations, such as sports equipment or sports facilities. The deduction may be applied up to 50% of the actual expenses incurred, with a maximum of EUR 250,000 per tax period. These expenses will be recognized as tax-deductible only after payment. A list of taxpayers who use the super deduction will be published. More information can be found in our mailing on this topic by clicking here.

Donate 2% of taxes paid

Under the Income Tax Act, companies may donate up to 2% of their tax paid to a non-profit organisation if they also make a financial donation of at least 0.5% of their tax; otherwise, they may donate only 1%. Employees may donate 2% of their taxes paid (or 3%, if they perform at least 40 hours of voluntary work during the tax period).

From 2025, individuals will additionally be able to allocate 2% of their taxes paid to each parent. The parent must be receiving a retirement, invalidity or disability pension and must have reached retirement age. In one tax period, an individual may therefore allocate up to 6%, or even 7% of their taxes paid.

More information can be found in our previous mailing on donating 2% of taxes paid.

Charity advertising

Companies can also support the non-profit sector through charity advertising. Income from charitable advertising is tax-exempt up to EUR 30,000 per tax period for selected types of non-profit organisations (civic associations, foundations, non-investment funds and non-profit organisations providing services of general economic interest). Additional statutory requirements must also be met. For the advertising company, such expenditures are tax deductible upon payment.

More information on the tax implications of donations and other tax-efficient ways of supporting charitable and socially responsible activities (donations of tax-depreciated assets, financial or in-kind donations) is available in our mailing on this topic.

Our ESG services – we are at your disposal

If you are considering a more systematic approach to sustainability, transparency or compliance with new regulatory requirements, our ESG experts are ready to support you.

You can find more information about our ESG services here. We will be happy to help you set up processes that bring long-term benefits to your company as well as to society.

Contact us – our experts will provide you with in-depth know-how and individual advice.