Are donations made to foreign organizations deductible?

Yes, provided that the organization concerned is recognized as being of general interest, the deduction is in principle accepted.

This can also apply to EU/EEA-based organizations that are not explicitly listed but pursue a similar public-interest purpose. However, the eligibility ultimately remains at the discretion of the tax authorities, so it cannot be guaranteed in advance.

Please note: if you are a cross-border worker and have benefited from a tax credit in your country of residence in respect of this donation or these donations, you must deduct the amount of the tax credit received.

Regarding proof of donation: the official donation receipt is normally required. If you have lost it, you should request a new one from the organization. An email confirmation or a bank statement is not officially recognized as a valid substitute.

Updated on: 03/09/2026