Vereniging Platform Beeldende Kunst has the cultural status of ANBI. This means that Platform BK is exempt from payment of gift and inheritance tax. Every donation is entirely for the benefit of the objectives of the association.
Vereniging Platform Beeldende Kunst has the cultural status of ANBI. This means that Platform BK is exempt from payment of gift and inheritance tax. Every donation is entirely for the benefit of the objectives of the association.
Donation law
Thanks to the Geefwet, which entered into force on 1 January 2012, you can deduct 125% of your donation from the income tax. If you donate € 1,000, your deduction will be € 1250. If you fall within the 52% rate, the gift of € 1,000 costs you only € 350 net. Thanks to this multiplier, you can deduct more from your income tax than you have donated. In this way, you either owe less net, or you can donate more Platform BK without it costing you more net. However, there is a ceiling of € 1,250. With a donation of € 6,000, you can increase this with € 1,250.
Fiscal benefits
In the case of a one-off donation, a threshold of 1% of your threshold income and a maximum of 10% apply. These thresholds do not apply in the case of a periodical donation; in the case of an annuity donation of at least five years, it is fully deductible from your income tax.
| One-time only € 1.000 | € 643 net with a combined income of € 40.000 |
| One-time only € 2.500 | € 1.356 net with a combined income of € 40.000 |
| One-time only € 5.000 | € 2.543 net with a combined income of € 40.000 |
| Annual € 1.000 for the period of 5 years | € 475 net per year with an IB rate of 42% € 350 net per year with an IB rate of 52% |
| Annual € 4.000 for the period of 5 years | € 1.900 net per year with an IB rate of 42% € 1.400 net per year with an IB rate of 52% |
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Periodic donations from € 250 onwards will be recorded in the agreement that has been specially drawn up by the Tax and Customs Administration.
Accountnumber
You can directly support Platform BK by making a donation to:
IBAN: NL89 TRIO 0254649238
Swift/BIC: TRIONL2U
In the name of: Vereniging Platform Beeldende Kunst