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For donations up to 200 euros, the so-called simplified proof requirement applies. This means that the bank transfer receipt is sufficient as a donation receipt. This no longer has to be submitted with the tax return since 2017, but may have to be submitted upon request.
For donations over 200 Euro or on request, a donation receipt will be sent automatically, if necessary electronically, if the complete first and last name, the address of the donor and if necessary the email address are available.
For the first 1,650 euros of donations per year, half is reimbursed as a tax refund - the rest can be deducted as a further special expense.