Taxation of Charities in the Netherlands

This paper is prepared for the 2012 conference of the European Association of Tax Law Professors (EATLP) which took place from 31 May- 2 June 2012 at the Erasmus School of Law of the Erasmus University Rotterdam.

Posted: 22 Dec 2011 Last revised: 23 Aug 2014

See all articles by Sigrid Hemels

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Date Written: December 20, 2011

Abstract

In the Netherlands, special tax incentives apply for so called ‘public benefit pursuing entities’ (hereinafter PBEs). Currently, the Dutch tax authorities have registered 50.000 PBEs. The main criterion is not whether the activities or the entities are not for profit, but whether these activities or entities meet the public benefit criterion. The Dutch tax legislation on PBEs has changed considerably during the past 10 years. The latest changes were included in the Act on giving (Geefwet), which enters into force on 1 January 2012. In this paper, the definition of a PBE and the rules and the requirements for PBEs and the tax treatment of charities and donations to charities in the personal income tax, corporate income tax, gift and inheritance tax, real estate transfer tax, energy tax and value added tax are discussed.

Keywords: charities, public benefit, tax incentives, gift deduction

JEL Classification: K34, L31

Suggested Citation

Hemels, Sigrid, Taxation of Charities in the Netherlands (December 20, 2011). This paper is prepared for the 2012 conference of the European Association of Tax Law Professors (EATLP) which took place from 31 May- 2 June 2012 at the Erasmus School of Law of the Erasmus University Rotterdam. , Available at SSRN: https://ssrn.com/abstract=1974656 or http://dx.doi.org/10.2139/ssrn.1974656

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
742
PlumX Metrics