Laws, courts and authorities
EStDV
Abbreviation for Einkommensteuer-Durchführungsverordnung
In short and in plain language
The EStDV is a German rule that adds detail to the law on income tax.
For example, it says how you can prove gifts of money to the tax office.
For clubs, it matters for donation receipts. It also matters for a simpler kind of proof.
Definition
The EStDV is the German Income Tax Implementing Ordinance, which adds detailed rules to the Income Tax Act. Among other things, it governs how donations can be evidenced to the tax office. For clubs and associations it matters, for example, for donation receipts and simplified proof of donations.