Tax Rebates for gifts

This manual contains information from the website of the Dutch Belastingdienst. It can be used to find out if your giving to Trinity Church Eindhoven is tax deductible.

The Tax office recognizes two types of giving:

  • Regular Giving
  • Periodic Giving

Regular giving

For deducting regular gifts from your taxable income, the following conditions apply:

  • The charity that you are giving to has the ANBI certificate (TCE does).
  • The charity does not give you anything in return for your gifts (such as buying cookbooks from a charity).
  • It is possible to prove your gifts by bank statements (or the envelope scheme).
  • The total of your giving is more than the threshold (1% of your taxable income)
  • There is a maximum of giving that can be deducted from the taxable income (10% of your taxable income)

Periodic Gifts

It is possible to file a periodic gift at a solicitor. In that way, there is no minimum or maximum to the gifts that can be deducted for your taxable income.

The following conditions apply:

  • The gift is filed with a solicitor
  • The gift is regular (minimum once a year)
  • The amount is fairly stable
  • The minimum period of giving is five years (longer is allowed)
  • The charity does not do anything in return for your gift

Hopefully this small document helps you discover the tax rebates for giving. In case of any question, please contact your treasurer.

Harmen