BSD – Information – Spende oder Zustiftung


Spenden sind freiwillige Zuwendungen an gemeinnützige Körperschaft wie z.B. die Bürgerstiftung, die diese zeitnah (innerhalb von 2 Jahren) für ihre satzungsmäßigen Zwecke ausgeben muss.

Sie können in jedem Kalenderjahr bis zu 20 Prozent Ihres Einkommens spenden und diesen Betrag als Sonderausgaben (Hauptvordruck, Seite 2, Zeile 49 + 52) steuermindernd geltend machen.

Aufwendungen, die den oben genannten Höchstbetrag überschreiten oder im Jahr der Zuwendung nicht berücksichtigt werden können, können im Rahmen der Höchstbeträge in den folgenden Jahren als Sonderausgaben abgezogen werden.



Im Gegensatz zu einer Spende fließen Zuwendungen (Geldspenden, Immobilien etc.), die zugestiftet werden, in das Stiftungsvermögen der Bürgerstiftung . Dieser Kapitalstock bildet das Fundament der Stiftung und darf grundsätzlich nicht angetastet werden!

Durch die damit verbundene Erhöhung des Stiftungsvermögens erzielt die Stiftung langfristig höhere Erträge (z.B. Zinsen) und kann somit ihre Zwecke nachhaltiger verfolgen.

Gem. § 10b Abs. 1a S. 1 EStG können Spenden in den Vermögensstock einer gemeinnützigen Stiftung (sog. Zustiftung) auf Antrag des Steuerpflichtigen im Jahr der Zuwendung und in den folgenden neun Jahren bis zu einem Gesamtbetrag von 1 Million Euro abgezogen werden. Diese Abzugsmöglichkeit ist zusätzlich zum oben genannten Spendenabzug möglich. Bei Verheirateten steht der Abzugsbetrag jedem Ehegatten einzeln zu. Soweit der Stifter die Beträge innerhalb des 10-Jahreszeitraums nicht in Abzug bringen konnte, gehen diese danach in den allgemeinen unbefristeten Spendenvortrag über.


Bankverbindung Bürgerstiftung :  Kreissparkasse Weilburg

Konto:                                                  :  DE94 5115 1919 0135 4507 08

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