Rules and Tax Benefits
Naturally, we welcome all one-off donations, but it’s important to remember that periodic donations offer much better value for money given the tax benefits to the donor.
All percentages and rates listed on this site are those for the year 2022.
In order to calculate tax benefits as they relate to your specific situation, we recommend that you consult your tax adviser.
This site gives an overview of the privileges for 2022.
All privileges are donor-specific, non-transferable and non-exchangeable.
A donation entitles the donor to all relevant privileges for a period of one calendar year.
The Davidsbündler Foundation will be recognised as a cultural public benefit organisation (algemeen nut beogende instelling, or ANBI, in Dutch). Owing to the favourable tax scheme currently applying to donations made to these institutions, you can give much more to than the actual net cost to you.
Tax benefits - an example
As an example, a donation of €1,000 a year over a period of at least five years means the foundation will receive the full amount of €1,000 each year. But thanks to the Gift and Inheritance Tax Act (Geefwet) currently in force and under the current 40 per cent net tax scheme, the cost to you is just €500 a year.
Even if you make a one-off gift, you can deduct the gift yourself that year. In such a case, a threshold of 1 per cent and up to a maximum of 10 per cent of your total income does apply.
Donation per year
€1,000 / €2,500 / €7,500 / €15,000
At the 40 per cent* tax rate, the net cost to you each year is
€600 / €1,500 / €4,500 / €9,000
Tax benefit €400 / €1,000 / €3,000 / €6,000
As a result of the multiplier**
the net cost to you at the 43 per cent* tax rate is €500 / €1,250 / €3,750 / €7,000
Tax benefit €500 / €1,250 / €3,750 / €7,000
* 2022 rates.
** Thanks to the multiplier, your gift can be increased by 25 per cent. The increase may not exceed €1,250. The amounts indicated are for information purposes only. The actual cost of your donation will depend on your personal situation.
For example: should you choose to sponsor two academists with a donation of €15,000 a year over a period of at least five years, that means the Davidsbündler Foundation will receive the full amount of €15,000 each year, while under the current 43 per cent net tax scheme, it costs you just €7,500.
Donating as a company
Thanks to the Grant Act, companies that pay corporate tax can also make a donation to the Stichting Davidsbündler Foundation. A company may even declare 150% of a gift as a deductible item, up to a maximum of € 5,000.
Calculation example. Your company donates € 5,000. You may deduct € 7,500. A rate of 25% applies to a donation. You will therefore receive a refund of € 2,875 and a net payment of € 3,125.
Would you like to make a one-time donation as a company? Then you can transfer your gift to Stichting Davidsbündler Foundation on IBAN NL67 RABO 0189 9911 00, stating “one-time donation”. Many thanks in advance for your contribution!