The right sponsorship brings tax benefits

Companies can benefit greatly from their sponsorship activities. As soon as payments to associations or cultural venues are considered business expenses, they are appropriately reimbursed by the tax office.  
However, the sponsorship must be based almost exclusively on an economic basis and must be regarded as consideration for the advertising obligation assumed by the sponsored party: Payments that are not appropriate or if the advertising medium is not suitable, for example because no broad public advertising impact is achieved, do not fall under operating expenses. This is reported by Pressetext.com.
 
It is also recommended that the sponsor and sponsored party set out their mutual obligations in a contract. This allows the sponsor to legally enforce the promised advertising services in case of doubt. Payments to political parties, membership fees or donations are generally excluded under certain conditions. Agreed advertising measures must always be recognizable. With regard to events, mentions in program booklets and advertisements or posters are also considered appropriate.