What? How are you subsidizing anything when it's just recognized as volunteering?
You can at most put that on your Einkommensteuererklärung for a deduction on taxes...
Calling that's subsidizing, idk man, feels massively overblown?
And the Steueramt would have to agree with your statement, which I doubt it would for 99.9% of software.
The exploit-ability of this seems severely overstated here, but I'm not a lawyer so maybe y'all know something I dont