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Tax deductions for gifts and charity

20.03.2024

Have you received or given a gift or donated funds to charity? This leads to tax consequences! If gifts and donations are properly structured, funds spent on them can be deducted from the tax base, but gifts received may result in taxes being paid. How to make gifts and donations correctly? How much and to whom can you give and donate?

Gifts for children

Regardless of whether the child is natural or adopted, in 2024 you can gift him 6633 euros and deduct this amount from your tax base. In this case, your child must pay tax on the funds received.

Once in the life of a child between the ages of 18 and 40, parents can make an increased tax-free gift. Depending on the purposes for which the funds received will be spent, their maximum amount changes:

  • up to 31 euros, if the donated money can be spent on any purpose,
  • up to 66 euros if the donated funds are intended to pay for tuition.
Important!  In the year in which the increased gift is made, parents cannot make a standard, tax-free gift (€6633 in 2024).

The previously existing opportunity to give a child tax-free funds for the purchase or renovation of a home (Jubelton) has been abolished since 2024.

Both parents, in the case of gifts to children, are considered by the tax authorities as one person, that is, the amount of gifts made by each parent cannot exceed the above restrictions.

Source

Charitable donations

Donations to charity can be tax deductible if they are made to a public benefit organization (algemeen nut beogende instelling - ANBI) or the money is given to an association (vereniging).

Donations to ANBI

The organization must be registered in the register of public benefits: you can check if this is so here to register:.

Donations to ANBI can be one-time or recurring. Tax-exempt rules depend on how donations are qualified.

One-time donations

When making one-time charitable donations to ANBI, there is a threshold and maximum for deducting regular donations. You can deduct the amount above the threshold. But not more than the maximum amount. 

Threshold income is the sum of your tax bases in Box 1, 2 and 3 of your tax return. The threshold amount for a one-time donation is 1% of the threshold income, but not less than 60 euros. Donations amounting to no more than 10% of the threshold income are exempt from tax.

Regular donations

Regular (periodic) donations include contributions that meet the following conditions:

  • Money is donated to the same organization every year, and the annual donations are the same amount.
  • Donations are made for a period of at least 5 years. 
  • There is a deadline for stopping donations. If the donor dies earlier, donations cease as of his death.

There is no threshold for deducting recurring donations. But there is a maximum. This maximum is 250 euros per year. 

Important!  From 1 January 2024, if a donation to ANBI is made in kind rather than in cash and exceeds €10 per year (€000 for tax partners), an independent valuation of the donated items must be made for tax deduction. Sometimes it is permissible to provide a recent invoice for the purchase made.

Donation to the association (vereniging)

Only regular donations can be made to associations. The donation requirements and maximum tax exemption amounts are the same as for ANBI.

The association receiving donations must meet the following conditions:

  • Have at least 25 members.
  • The fact of creating an association must be registered by a notary, registration with the Chamber of Commerce and Industry (KvK) is mandatory - only after this the association acquires full legal capacity.
  • The association must be non-profit and, for this reason, exempt from filing a corporate tax return.
Important! Fiscal partners are considered by tax authorities as one person, therefore the amounts of their donations are added up and should not exceed the threshold amounts exempt from taxation. 

Source

The tax exemption rules for gifts and charitable contributions change annually, as do the rules for other tax deductions and discounts. It is extremely difficult to keep track of these changes if you are not involved in taxation professionally. Order filing a tax return from our specialists! Get the guarantee that all your tax reduction rights are fully utilized!

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