Here you find the essential information about donating with a tax benefit. The rules apply to everyone liable to pay tax in the Netherlands. If you make good use of it, you can contribute more.
Tax benefit with an ANBI
Doneer Effectief is a Public Benefit Organisation (Dutch: Algemeen Nut Beogende Instelling)1. An ANBI must commit itself almost entirely to the common good. It must also be registered with the Dutch tax authorities.
ANBIs do not pay tax on the donations they receive. This means they can put 100% of the gift towards their cause. They do not pay inheritance tax on gifts from inheritance either. When an organisation is not registered as an ANBI, it pays 30-40% as inheritance tax. There are great advantages associated with donating to an ANBI. For the donor, the gift is tax deductible. This saving can enable you to donate more.
Ordinary or one-off donation
Ordinary or one-off donations to an ANBI are tax deductible if they are higher than 1% of the combined income (of you and your fiscal partner, if any) up to a maximum of 10%. Donations are deductible from €60.
Please note: a periodic transfer is not yet recognised as a periodic gift by the tax authorities. See below.
The tax authorities describe a periodic gift as:
- Donations in the form of fixed and regular, periodic payments for at least five years
- Gifts that cease upon death
Periodic gifts are deductible if the donor enters into an obligation to donate a fixed amount for at least five years. This is done through the means of signing a deed known as a ‘schenkingsakte’ . If the beneficiary is registered as an ANBI, your donation will be deductible. You can find more information on the tax authorities website Belastingdienst – Giften.
You can commit to a periodic donation with Doneer Effectief using this form. Please send your signed form (and, if you have a fiscal partner, their co-signature) digitally to our helpdesk at firstname.lastname@example.org. You can also contact us here if you’ve any questions.
Please note: as of 2020, the rate for deductions will be reduced for higher incomes. For more information see Belastingdienst – Afbouw tarief aftrekposten.
One-off or periodic can make a difference
The difference in tax benefit between a one-off or periodic donation can be considerable, especially for larger amounts.
Let us help you get started
We are committed to making donating effectively as easy as possible for you. You are welcome to ask us any questions you may have.
Our service is completely free.