I want to help: Charity and taxes - Nalog.nl BV

For entrepreneurs

Business expenses that an entrepreneur can deduct Features of a tax return for freelancers Instructions: how to order the “Trial calculation” service and what will you get as a result? Fiscal year and tax changes in the Netherlands Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) Should I register EMZ (ZZP) for small earnings? Registering an EMZ (ZZP) in the Netherlands Account in the payment system for business Rules for the distribution of work and rest in the Netherlands Advance payment (voorlopige aanslag) for entrepreneurs and legal entities Registration of employees from Ukraine is required (form to fill out) Invoice numbering in the Netherlands: common mistakes and options Ecological investment in business in 2022 became even more profitable Consumer law: your rights and obligations as a seller When will an entrepreneur open EMZ: at the beginning of the year or at the end? Bulk verification of BTW numbers by API E-recognition Innovation box Notification of the tax about the bank account of the entrepreneur CV registration Trademark registration Legal opinions Stock deals Corporate Documentation Development and examination of contracts Tax planning Challenging decisions of the tax authority Preparation of reviews and explanatory notes Drawing up letters, certificates, notifications Change in tax liabilities Registration with government and industry organizations Obtaining a VAT number Accounting forecasting Correction and resubmission of declarations Local and industry tax reporting Intellectual property Tax advice Pension benefits in the Netherlands for private entrepreneurs Deduction of costs of doing business

Private individuals

Are you receiving all the benefits you are entitled to? School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024-2025 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Nalog.nl Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Migration

Income requirements for obtaining a residence permit Recognition of a foreign teaching diploma in the Netherlands Can I work in the Netherlands without a residence permit? What does an O-document look like? How can I extend my stay in the Netherlands without temporary protection? Alien identity card – Vreemdelingen Identiteitsbewijs (VI) What is the difference between a fiscal partner and a migration partner? How and who can get BSN for non-residents (RNI) Residence in the NL for EU citizens (general rules) The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form A new form of Dutch identity card (Nederlandse identiteitskaart) was launched on 2 August. Legalization of documents for moving to the Netherlands What does a pension in the Netherlands consist of? How is income tax structured in the Netherlands? 4 prerequisites for taxiing Partial tax resident Who is tax resident in the Netherlands? Documents required to apply for a short-term business visa Procedure for obtaining a short-term business visa Extension or change of short-term business visa A reminder to the employer of what he needs to know when sending workers on a business trip How to hire a foreign worker? Part 1 How to hire a foreign worker? Part 2 Standards for salary The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form Mandatory registration of temporary workers I want to work in the Netherlands! Instructions Memo for an individual entrepreneur who came on a business trip to the Netherlands Permanent residence permit Loss of Dutch citizenship Family reunification European way Minimum income for indefinite permanent residence Minimum income required to apply for a residence permit for medical treatment in the Netherlands Minimum income for a nanny to obtain a residence permit in the Netherlands Income amounts for obtaining a residence permit in the Netherlands for a self-employed and a start-up Minimum income for a researcher to obtain a residence permit in the Netherlands Minimum income for a specialist Minimum Guarantor Income to Request a Visitor Visa Minimum income for interns and trainees Minimum income for cultural workers Minimum income for obtaining a student visa to the Netherlands Minimum Income for Affiliate Family Visa The cost of naturalization in the Netherlands in 2022 In the first year after moving Help (links to useful sites) Short Term Business Visa Everything you need to know about emigrating from the Netherlands "30% ruling" and conditions for its receipt Immigration to the Netherlands Salary standards for obtaining an NL visa in 2020

I want to help: Charity and taxes

03.03.2022

In connection with the situation in Ukraine, we receive a lot of questions about charitable contributions. Do they reduce the tax base? In this article, we will analyze in detail in which cases you are entitled to a tax refund if you are an individual, and also how you can reduce the amount of tax payable if you are an entrepreneur or a legal entity.

Do you want to help a specific person?

If you, as an individual, want to help someone in Ukraine, then you can simply find the coordinates of this person and transfer / transfer funds to him. And forget: there will be no tax refund. It's just your good will.

If you want to help someone in the Netherlands (for example, a person on welfare who is hosting refugees), then it is better to do it with "things". The fact is that you can make a gift to a resident of the Netherlands, but not more than 2.274 euros, and such a deduction to charity will also not reduce your tax base in any way.

At the same time, the money received by the addressee will change his income level (that is, it will increase the taxable base of the person to whom you transferred the money) and may reduce the state's social payments to him.

In which case will your charitable contribution reduce your tax base?

Individuals

Several conditions:

  • You transferred funds to a fund that is registered in the database ANBI or SBBI.
  • Your gift/contribution is voluntary. That is, mandatory contributions, for example, church ones, cannot be deducted from taxes.
  • You receive nothing in exchange for your gift. That is, the purchase of a lot (the money that you paid for the opportunity to win something pleasant or useful) does not count either, because it gives you the opportunity to win.
  • You can confirm that you have made this gift/contribution (for example, using your account statement).

It is important to note that assistance can be one-time (gewone giften), or it can be periodic - periodieke giften (if you make contributions for at least 5 years). In this article, we analyze the one-time fee. More here.

How much can be subtracted?

Calculations

The minimum threshold is 1% of your taxable income (eg salary, income from other jobs, pension, etc.) but not less than 60 euros. That is, 60 euros are not deductible in any case. If you have 50 thousand income, then your threshold is 500 euros, which are not deductible. Above this, the deduction will already go, but its maximum is 10%. That is, with the same income of 50.000, it will be 5.000.

  • For example, you made a gift for 5.000-500 (threshold) = 4.500 deduction.
  • If you made a gift for 10.000, then the deduction will still be 4.500.
  • Made for 3.000? Then 3.000-500=2.500 deduction.

If your income is 20 thousand, not 50, then, accordingly, the lower bar will be 200 euros.

Entrepreneurs

Entrepreneurs can reduce the amount of taxes payable in the same way as individuals if they transfer funds to a fund that is registered in ANBI. The minimum threshold is the same as for individuals.

At the same time, assistance to charitable organizations can be taken into account as expenses only if there is a profit. If the entrepreneur has not earned anything, then he will not receive anything.

Entities

Donations to charities that are registered with ANBI and SBBI may be deducted from profits. The deduction is a maximum of 50% of the profit per year, but not more than 100.000 euros. At the same time, the legal entity must be able to prove the fact of transfers to charity.

If you find it difficult to figure it out on your own and you need help, then contact a specialist for a paid consultation. Nalog.nl. Do not forget that you need to collect all documents that confirm your transfers to charities. All this will be useful to you, but not this year, but next, 2023, to fill out the declaration for 2022.

You want to help charities outside the Netherlands

Help! But if your addressee is not registered in the ANBI register in the Netherlands, then you cannot count on a reduction in the tax base and on a tax deduction. This is also help in its "pure" form: given to a good cause - and you can forget.

If the organization you want to help has a branch in the Netherlands, check the register of charitable foundations again. Next, see above.

What if you yourself want to open a branch of some charitable organization in the Netherlands or just create a charitable foundation to help people in other countries? It's possible. How? Long, expensive and require a lot of work. But Nalog.NL can help you with this. More details - by link.

 

 

logo nalog

Several of our topics



You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.

cancellation