From 1 January 2025, the tax rules for company directors (DGA) who make donations through their BV will change. Currently, you can make a donation from your company (BV) to a public benefit organisation (ANBI) or a foundation (SBBI) and not pay tax on this amount. However, from 1 January 2025, the tax office will consider such a donation as a profit distribution (dividend), and you will have to pay tax in Box 2.
To take advantage of the current benefits, it is best to make a donation before December 31, 2024.
Publication date: 28.10.2024/XNUMX/XNUMX
