52. Must reports from political parties and/or candidates reveal the identity of donors?

(2) The parties are not authorized to accept donations:[…]
6. Donations, insofar as they amount to more than 500 euros in individual cases and whose donors cannot be determined, or which are recognizable as the forwarding of a donation from an unnamed third party;
(3) Donations, membership fees and mandate fees to a party or one or more of its territorial associations, the total value of which exceeds 10,000 euros in a calendar year (accounting year), are to be recorded in the accountability report, stating the name and address of the donor and the total amount of the donation . Donations that exceed the amount of 50,000 euros in individual cases must be reported to the President of the German Bundestag immediately. This publishes the donation promptly as a Bundestag printed matter, stating the donor.
Source: § 25(2-3), Political Parties Act, 1967 (amended 2018)

Donors must be identified if contribution larger than EUR 500  and disclosed if value of donations exceeds EUR 10,000 in one year.