Fiscally Deductible Donations

Fiscale aftrekbaarheid giften

Fiscally Deductible Donations

The Home Sweet Home Foundation is registered as a Public Benefit Organisation (PBO) - a so-called ANBI (Algemeen Nut Beogende Instelling) in the Netherlands.

Home Sweet Home’s ANBI status enables you to deduct your donation (gift) from your income tax (personal contribution) or corporate tax (company contribution) if you adhere to certain conditions. For more information on our ANBI registration, click here

Whether your donation is fully or partially deductible depends on the type of donation and the relevant conditions:

Continuing Donation

A continuing donation is fully deductible from your income tax if it adheres to the following conditions:

  • The institute/foundation is ANBI-certified;
  • The continuing donation is given for a minimum of five (5) years; and
  • The donor is not compensated for this donation in any manner by the institute/foundation.


If you adhere to all the conditions mentioned above, your donation is fully deductible – no threshold/minimum or maximum amount is applicable.

Once-off Donation
A once-off donation is deductible from your income tax if it adheres to the following conditions:

  • The institute/foundation is ANBI-certified;
  • The donation is voluntary and not because the donor is required to do so;
  • The donor is not compensated for this donation in any manner by the institute/foundation; and
  • The donor can proof in writing (e.g. bank statements) the donation was done.


For normal once-off donations a threshold/minimum amount of 1% of your threshold income, with a minimum amount of €60, applies. The maximum deductible amount for once-off donations is 10% of your threshold income.

Companies operating under the corporate tax rules have no threshold/minimum. The deductible amount is however not allowed to be more than 50% of the profit with a maximum amount of €100,000.

For more information, kindly refer to the “Periodieke en gewone giften” page of the Dutch Tax Department (www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/priv...).

The above information is kept accurate and up-to-date to the best of our knowledge. The tax legislations and rules might however change and we might not have updated this page with the latest information. Consequently, no rights may be derived from the information on this page.