Ban on donation from corporate bodies, but accepted if it is a business enterprise, of whose shares more than 50 per cent of shares are owned by Germans as defined by the Basic Law or by a citizen of the European Union or whose headquarters is located in a Member State of the European Union.
"(2) The parties' authority to accept donations is excluded:
1. donations from public-law corporations, parliamentary groups and parliamentary factions and groups of municipal representatives
2. donations from political foundations, corporate bodies, associations of persons and masses of assets which, according to the statutes, the foundation business or other constitution and according to the actual management exclusively and directly serve non-profit, charitable or ecclesiastical purposes (§§ 51 to 68 of the German Fiscal Code);
3. donations from outside the scope of this Act, unless
a) these donations from the assets of a German within the meaning of the Basic Law, a citizen of the European Union or a business enterprise in which more than 50 percent of the shares are owned by Germans within the meaning of the Basic Law or by a citizen of the European Union or whose headquarters are in a member state of the European Union go directly to a party"
Source: Political Parties Act, 1967 (amended 2018)
Translated from German with www.DeepL.com/Translator (free version)