(Proposed) changes for the tax treatment of donations

11 August 2023 - Cultural institutions and other charity organisations rely heavily on contributions from grants. A second important income stream is donations. Assumed is that the cultural institution has the so-called ANBI status. In preparation for the results of the ANBI analysis expected this autumn by the Ministry of Finance, some (proposed) changes for the tax treatment of donations are expected. This includes both adjustments for deduction in income tax and adjustments in corporate tax.