21. Is there a limit on in-kind donations to political parties?

Kosovo

Kosovo

Answer
Yes
Source

Law on Financing of Political Entities, Article 2, paragraph 1.5; and Article 5, paragraph 1.

2.1.5 Contribution - shall mean a gift, subsidy, donations or any kind of benefit granted to a political entity, either in cash or in kind, including payment of debts of the political entity, and the profit through, the property, the loan, the loan generated by the entrepreneurial activities, services and facilities for use of the political entity. Services provided to a political entity by individuals voluntarily, on their own time and free of charge shall not be considered to be contributions. A contribution shall also be considered the acceptance of a service or monetary or material value by political entities below the real market value, evaluation of which, and the reporting thereof, shall be regulated by sublegal acts as issued by the Central Election Commission (CEC) and based on cost estimates set by the Ministry of Finance and/or the Tax Administration of Kosovo, or on the basis of the opinion of an independent financial expert as commissioned by the Office.

5.1. Political Subjects are allowed to receive contribution from:
1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year;
1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year. 

Comment

The legal definition of a donation or contribution encompasses both monetary and in-kind contributions. Consequently, the same restrictions are in place as for other donations: a limit of 2 thousand euros within the calendar year for natural persons and 10 thousand euros within the calendar year for legal persons.

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