NGOs & Tax-Deductible Donations

We support associations in applying for and maintaining tax-deductible status – with expertise, legal certainty, and a personal touch.

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G & W Tax Consulting

Advisory Services for Nonprofits & Tax-Deductible Donations

G & W Tax Consulting supports tax-privileged associations in applying for and maintaining donation deductibility in accordance with § 4a of the Austrian Income Tax Act 1988 – competently, efficiently, and with many years of experience in the nonprofit sector.

Our Services at a Glance

The listed flat rates apply to small associations that have existed for more than twelve months. A prerequisite is the active cooperation of the client and the complete submission of all required documents and records in digital form for further processing and review.

To initiate an engagement, the following must be signed by the authorized representative of the association: power of attorney, engagement letter, general terms and conditions (AAB), specific terms for tax consulting services (BAB), and the data protection notice. Additionally, a master data sheet must be fully completed, and copies of identification documents must be submitted in digital form.

Initial Application for Tax-Deductible Donation Status
At our Vienna office or remotely via ZOOM or TEAMS

Review of eligibility for tax-deductible status
based on the current legal requirements:

- Charitable or benevolent purpose in accordance with §§ 35 or 37 of the Austrian Federal Fiscal Code (BAO)
- Direct charitable activity, actual management, and exclusive use for privileged purposes
- Compliance of the association’s statutes with legal requirements
- Requirements pursuant to § 4a of the Austrian Income Tax Act 1988:
  - Privileged purpose carried out for at least twelve months
  - Operation of only essential or ancillary nonprofit activities (§ 45 (1) and (2) BAO)
  - Annual electronic submission of private donor information to the tax office by the end of February
  - etc.

Preparation and submission of the application to the competent tax office, including:

- Application for a tax identification number for the association (if not already issued)
- Electronic submission of the application via FinanzOnline (only possible through a certified tax advisor) including the association’s statutes as an attachment

Guidance and support throughout the entire process as part of the initial consultation, including assistance with any inquiries from the tax office

Annual Notification for Maintaining Tax-Deductible Donation Status

Starting in 2025, in order to maintain tax-deductible donation status, it is mandatory to notify the Austrian tax office annually that all legal requirements continue to be met. This notification must be:

Submitted within nine months after the end of the fiscal or financial year
Filed exclusively via FinanzOnline
Submitted by a professional legal representative (e.g., a certified tax advisor)

Additional Services Not Related to Donation Deductibility

If additional services are requested, fees will be charged based on the time required and the actual scope of work, using hourly billing rates. The individual hourly rates vary depending on the level of responsibility assumed, the staff member’s qualifications, and the required experience, expertise, and knowledge.

Of course, we always strive to keep our effort to the necessary minimum.

For the execution of the engagement and with regard to our responsibilities and liabilities – including those towards third parties – the General Terms and Conditions (AAB) for Austrian Public Accountants, as approved by the Austrian Chamber of Tax Advisors, shall apply. Additionally, the Special Terms and Conditions (BAB) of G & W Steuerberatungs GmbH as well as our engagement and power of attorney terms shall apply.

All documents are available at:

AAB und BAB