Donation deductible?

Germany

In some cases, donations are deductible if the recipient of the donation demonstrably uses the funds to finance charitable, benevolent or ecclesiastical tasks. There is a second requirement: the organisation must be based in Germany - regardless of where in the world the support is provided.

The amount donated is entered in the special expenses supplement to the income tax return. A receipt for donations has not been required since 2017: If the recipient of the donation electronically forwards the receipt directly to the tax authorities, the donor no longer needs to submit a separate donation receipt.

There is a less bureaucratic procedure for the deduction of donations of less than 300 euros (2022): Here, the tax office will settle for a so-called simplified proof. This can be, for example, a proof of payment or a copy of the bank statement.

Donations can of course be unlimited - but the tax relief is limited. A maximum of 20 per cent of all income can be deducted as special expenditure in the tax return. For example, if you earn 30,000 euros per year, you can deduct donations up to 6,000 euros. If the donation amount is higher, it is possible to carry it over to the following year.

More information: In Germany - depending on where you live - you should consult the tax authority of the respective state ("finanzämter"). The appropriate tax authority can be found via this umbrella site of the Bundeszentralamt für Steuern.

Austria

Donations to associations and other institutions are deductible if they

are expressly mentioned in the law (§ 4a Abs 3 Z 1 bis 3, Abs 4 lit a bis c and lit e bis g as well as Abs 6 EStG) or

appear in the list on the BMF website. The list is limited and does not include all non-profit and charitable organisations.

The deduction is limited to 10% of the taxable income of the previous year.

More information on: Bundesministerium Finanzen

United Kingdom

Donations to charities from individuals are tax-free.

You can get tax relief if you donate:

• via Gift Aid
• directly from your salary or pension, via Payroll Giving

Find out more: Government Digital Service

Netherlands

In the Netherlands, donations are deductible in certain cases:

1. Donation to a charity or other organization with ANBI status

2. Donation to an association

Donation to a charity or other organisation with ANBI status

A donation to an ANBI (Algemeen Nut Beogende Instelling) can be deducted from your income tax return. Please check whether the institution or charity has ANBI status.

You can do so with the 'Programme ANBI', which can be found on this website of the tax authorities:

More information: Belastingdienst

Donation to an association

Only recurrent donations are deductible for donations to associations.

A periodic donation? What is it? Your donation is a periodic gift if you meet these 3 conditions:

• You annually give the same amount to the same association. You can decide whether you pay your annual gift in one time or in several times.
• You pay the amount 5 years in a row. Longer is also allowed.
• You have determined when your annual donation ends.

For more detailed information, please visit the following site: https://goededoelen.nl/geven/geven-en-belasting

Belgium

If the conditions are met, 60% of the donated amount can be claimed as tax reduction by the donor.

More information: Federal Public Service Finance (FPS) - Donations

France

Individuals in France can claim an income tax reduction of 66% of the amount donated or a 75% reduction on wealth tax. Donations to certain causes may qualify for a 75% deduction. However, the tax relief is limited to 20% of annual taxable income.

More information on: Direction générale des Finances publiques

Other countries: Consult your local tax authority.

Informatie over belastingzaken wordt alleen verstrekt bij wege van algemene informatieverschaffing. Verstrekking van de informatie is niet bedoeld als juridisch en/of fiscaal bindend advies en er kunnen geen rechten aan worden ontleend. Wij raden altijd aan advies in te winnen bij een deskundige.

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