Tax deductibility of donations

The Netherlands

Giving What We Can UK (GWWC UK) is a registered Public Benefit Organisation (Algemeen Nut Beogende Instelling, or ANBI) in the Netherlands (ANBI number 827647232). This means if you pay tax in the Netherlands, your donations to us are tax-deductible under the ANBI scheme.

There are two ways to donate with tax benefits: a periodic donation agreement (the most tax-efficient option) or a regular donation (which is a one-off donation). We recommend consulting your tax adviser for advice specific to your situation.

Regular donations (gewone giften)

Regular donations of €60 or more are tax-deductible to a certain extent. You can deduct the portion that exceeds €60 or 1% of your annual income (or your combined income with a tax partner), up to a maximum of 10% of your (combined) income. The portion up to this €60 and 1% is not deductible. This applies to one-off donations as well as recurring donations (e.g. monthly).

No agreement is needed. Simply donate via our website and include the donation in your tax return.

Learn more about regular donations on the Belastingdienst website


Periodic gift (periodieke giften)

A periodic gift agreement is most useful if you want to deduct donations that exceed 10% of your annual income, or want to deduct your full donation without the minimum threshold of a regular donation.

If you agree to donate a fixed amount each year for at least 5 years, your donation is fully deductible. The tax deductibility applies without a minimum requirement and up to EUR 1,500,000 in total per calendar year.

To qualify, you need a signed periodic donation agreement between you and Giving What We Can UK. Here is how to set one up:

  1. Fill in and sign the periodic donation agreement form below. Note: You'll be asked to enter your email address to access the form.
  2. We countersign it and return a copy to you with a transaction number. Keep this for your records.
  3. Make your donation via our website. You can donate as a lump sum or in instalments (e.g. monthly). You do not need to enter the transaction number when donating.
  4. Claim the deduction on your annual income tax return, referencing the transaction number on your agreement.

Sign periodic donation agreement

Common questions about periodic gift agreements

Before starting your agreement, please read through this section. It covers important details about how the agreement works and what affects its validity

  • What do I need to start the agreement? You'll be asked to enter your email address to access the form. Once submitted, you'll be able to fill in and sign the agreement.
  • Can I include past donations? No. The agreement can only cover future donations (i.e. after both you and GWWC have signed the agreement). Past donations cannot be included.
  • When does my agreement take effect? Donations only count towards the agreement once both parties have signed. We aim to countersign all agreements promptly. If yours is urgent, once you've submitted your copy of the form, let us know by emailing community@givingwhatwecan.org.
  • How long does the agreement last? You can choose an indefinite period (cancellable at any time after 5 years) or a fixed period of 5 years or more.
  • Can I change the annual amount of the agreement? You cannot change the annual amount mid-agreement. If you want to increase your donation, you can start a second agreement alongside the existing one by following the same steps above. If you want to decrease your donation, and your agreement is within the 5 years, you will need to end the agreement early.
  • What happens if I end the agreement early? If you end the agreement early (before the 5 years are up), for any reasons beyond those specified in the agreement, the tax deductions you claimed in earlier years may need to be corrected.
  • Do I need to specify how my donation is allocated? You don’t need to specify how to allocate your donation in the agreement. You can choose your allocations when you donate via our website.
  • Need help filling in the form? If anything in the form is unclear or you're not sure what to put in a particular field, get in touch at community@givingwhatwecan.org and we'll help with your individual situation.

Learn more about periodic donations on the Belastingdienst website

Questions? Get in touch at community@givingwhatwecan.org