Under the new rules, you can not only help the ADELI Foundation with your taxes, but also your retired parents.
16.2.2026 – employee requests employer to perform annual reconciliation of advance tax payments by this deadline - form Application for annual reconciliation of advance income tax payments from employment
In this Request, the Employee shall mark the requirement for issuing a tax payment certificate for the purpose of § 50 of the Income Tax Act (§ 39 paragraph 7 of the Act) with an X in Section VII.
Based on this, the employee calculates 2% (3% in the case of volunteer work totaling at least 40 hours) and fills out the form “Declaration on the Allocation of a Portion of Paid Personal Income Tax.” If 3% is filled out, the following is also attached to the Declaration: Volunteer Certificate.
30.4.2026 - the employee shall deliver or mail it to the competent tax administrator /any, but preferably the one competent for the place of permanent residence/ fillable forms Confirmation of tax payment together with Declaration, and if they check 3%, also the Confirmation of volunteering.
Note: An employee may choose only one recipient to whom they will donate their 2%. The minimum tax amount for a 2% donation is €3.
Information: At the same time, we would like to draw your attention to a change. Starting in 2026, the mechanism for allocating a portion of taxes will change, in addition to the existing support for non-governmental nonprofit organizations. A new option is being introduced allowing donors to directly allocate 2% of their tax to any parent who is a pension recipient. The allocation for non-governmental non-profit organizations (NGOs), foundations, civic associations, etc., remains unchanged. This means that in a single year, a total of 6% can be redistributed: 2% to a foundation, 2% to the father, and 2% to the mother.
Once you have collected copies of the necessary documents from all parties you contacted, please send them to us no later than
July 31, 2026 or
An individual must complete a Type A or Type B tax return and calculate the amount of 2% to be withheld from their tax. They must also provide the details for the 2% withholding directly on this form.
If you are collecting 2% funds from taxes for a specific patient, it is important that each individual you contact provide you with a copy of the page of their tax return where the information about the foundation and the 2% amount is listed, if you are submitting form 3%, please also include a copy of the Volunteer Confirmation.
31.3.2026 –the deadline for filing a tax return with the relevant tax office (in your place of residence) and the deadline for paying the tax liability, unless you, as a taxpayer, have extended the deadline for filing the tax return by submitting a request to do so no later than June 30, 2026; in the case of income from abroad, by September 30, 2026. If Form 3% is completed (submitted), a Volunteer Service Confirmation must also be attached to the tax return.
Note: An individual may choose only one organization to which to donate their 2%. The minimum tax amount eligible for the 2% donation is €3.
Information: At the same time, we would like to inform you of a change. Starting in 2026, the mechanism for allocating a portion of taxes will change, in addition to the existing support for non-governmental, non-profit organizations. A new option is being introduced allowing donors to directly allocate 2% of their tax to any parent who is a pension recipient. The allocation for non-governmental non-profit organizations (NGOs), foundations, civic associations, etc., remains unchanged. This means that in a single year, a total of 6% can be redistributed: 2% to a foundation, 2% to a father, and 2% to a mother.
You do not need the ADELI Foundation’s account number, as the relevant tax office transfers the donated funds directly to our account. You pay the full tax amount to your tax office. Tax offices have 90 days to transfer the funds from 2% to our account.
The legal entity completes the tax return and calculates the amount of 1% (2%) from the tax. It also enters the recipient’s information for 1% (2%) directly on this tax return.
A legal entity may allocate 2% from its taxes if, during the year 2025 by the tax return filing deadline, it has made a financial donation of at least 0.51% of its tax liability to a public benefit cause. Any legal entity may make a tax donation if the amount to be donated is at least €8 and if the legal entity’s income tax is (will be) paid by the tax return filing deadline.
If you are obtaining a 1% (2%) from taxes for a specific patient, it is important that each legal entity you contact provide you with a copy of the page of the tax return where the recipient’s information and the 1% (2%).
Note: The legal entity has the option to choose from any number recipients to whom she decided to help in this way. However, the minimum tax amount to be donated to one organization must be at least €8.
Funds from 2% that are deposited into the ADELI Foundation’s account may be used for:
