Whether business or privately motivated: The commitment to become active with climate contributions against climate change and its effects is growing. Whether as an initiator or as part of an organized participatory action - people are getting enthusiastic about nature conservation. Many are already working to avoid and reduce their own personal CO2 emissions and are increasingly choosing the path of offsetting. Depending on personal or even business objectives, there are two forms of compensation:
1. the charitable donation
A charitable donation is a voluntary contribution without the donor being granted anything in return. It can consist of money or money's worth (cash donation or donation in kind). The tax deductibility of donations is regulated in § 10b EStG.
2 The acquisition of a climate certificate
If a climate certificate is acquired as compensation, a concrete purchase with consideration has taken place. The regulated terms and conditions must indicate this precisely and the purchase is therefore exactly regulated. With the purchase of the Blue Planet Certificate, Naturefund's climate partners receive materials for their website or their products, with which they can show their commitment to climate protection in an advertising manner.