{"id":15484,"date":"2023-05-23T22:04:43","date_gmt":"2023-05-23T20:04:43","guid":{"rendered":"https:\/\/foundationmaxvanderstoel.nl\/?page_id=15484"},"modified":"2023-05-25T13:42:07","modified_gmt":"2023-05-25T11:42:07","slug":"periodieke-gift-belastingvoordeel","status":"publish","type":"page","link":"https:\/\/foundationmaxvanderstoel.nl\/en\/periodieke-gift-belastingvoordeel\/","title":{"rendered":"Periodic donation &amp; tax benefits"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15484\" class=\"elementor elementor-15484\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a12e8e7 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-bottom elementor-section-height-default\" data-id=\"a12e8e7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d425ad8\" data-id=\"d425ad8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8492ef elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"b8492ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Periodic donation &amp; tax benefits<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e79e800 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e79e800\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5c4c22c\" data-id=\"5c4c22c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a85a062 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a85a062\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9fe8a2d\" data-id=\"9fe8a2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d751adc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d751adc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you donate or plan to donate annually to the FMS? Then record your contribution for at least five years, so that it is fully deductible from your taxable income. Ordinary donations above EUR 60 are also deductible. Because the FMS has ANBI status, you will then get a good portion back from the tax authorities. So you can contribute structurally to the work of the FMS, with a benefit for yourself too!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aae26fc\" data-id=\"aae26fc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-060b9af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"060b9af\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f31230\" data-id=\"2f31230\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-413bb6d elementor-widget elementor-widget-image\" data-id=\"413bb6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"557\" src=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-1024x713.jpg\" class=\"attachment-large size-large wp-image-5759\" alt=\"\" srcset=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-1024x713.jpg 1024w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-300x209.jpg 300w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-768x535.jpg 768w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-1536x1070.jpg 1536w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/remy_foto-2048x1427.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cc753f4\" data-id=\"cc753f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1bfeef elementor-widget elementor-widget-image\" data-id=\"f1bfeef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"520\" height=\"298\" src=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/pvda_congres_500_x_298.png\" class=\"attachment-large size-large wp-image-5748\" alt=\"\" srcset=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/pvda_congres_500_x_298.png 520w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2022\/10\/pvda_congres_500_x_298-300x172.png 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b39a20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b39a20\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1759d63\" data-id=\"1759d63\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d245f4a elementor-widget elementor-widget-text-editor\" data-id=\"d245f4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size );\">Ordinary donations<\/strong><\/p><p>The deduction of ordinary donations is subject to a threshold and a maximum. You may deduct the amount above the threshold. But no more than the maximum amount. This depends on your threshold income. If you file your income tax return online, you will see your threshold amount on the screen where you can make your donations (1% of your threshold income, minimum \u20ac60). What you donate more than the threshold amount you may deduct, up to a maximum of 10% of your threshold income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-beff6a2\" data-id=\"beff6a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31432c2 elementor-widget elementor-widget-text-editor\" data-id=\"31432c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Periodic gifts<\/strong><\/p><p>There is no threshold for the deduction of periodic donations, but (since 1 January 2023) there is a maximum of \u20ac250,000 per year. A periodic donation <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/aftrek-en-kortingen\/content\/verschil-periodieke-giften-gewone-giften\" rel=\"noopener\">entails<\/a> That you donate a fixed amount annually for a minimum of five years. This is recorded in an agreement. It is no longer necessary (since 2014) to do this through a notary. This way, you can fully deduct your donation (up to the maximum of \u20ac250,000 per year).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcf264c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcf264c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17538b5\" data-id=\"17538b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4513e89 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4513e89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aae3f97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aae3f97\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7936889\" data-id=\"7936889\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29f8f40 elementor-widget elementor-widget-text-editor\" data-id=\"29f8f40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Want to qualify for this scheme around tax-free gifting? Complete the document opposite and send it to\u00a0<\/span><a style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); background-color: #ffffff;\" href=\"mailto:info@foundationmaxvanderstoel.nl\">info@foundationmaxvanderstoel.nl<\/a>.\u00a0<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">We will then contact you! A notarial deed is no longer required for a periodic donation.\u00a0<\/span><\/p><p>Still have questions about tax-free gifting? Don't hesitate to drop us a line at the above e-mail address! <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/aftrek-en-kortingen\/content\/gift-aftrekken#:~:text=Ik%20geef%20aan%20een%20goed,sinds%202021%20niet%20meer%20aftrekbaar.\" rel=\"noopener\">For more information, see also this explanation on the Tax Administration's site.<\/a><\/p><p><i>The FMS believes it is important to be open and transparent about our policies on finance and content. You will find\u00a0<a style=\"background-color: #ffffff;\" href=\"https:\/\/foundationmaxvanderstoel.nl\/en\/wie-we-zijn\/beleidsdocumenten\/\">this page<\/a>\u00a0various documents. Board members of the FMS receive no remuneration.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-81d5426\" data-id=\"81d5426\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e83a96 elementor-widget elementor-widget-image\" data-id=\"1e83a96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2023\/05\/Overeenkomst-tot-periode-schenking-FMS-1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"721\" height=\"851\" src=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2023\/05\/Knipsel-1.jpg\" class=\"attachment-large size-large wp-image-15656\" alt=\"\" srcset=\"https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2023\/05\/Knipsel-1.jpg 721w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2023\/05\/Knipsel-1-254x300.jpg 254w, https:\/\/foundationmaxvanderstoel.nl\/wp-content\/uploads\/2023\/05\/Knipsel-1-10x12.jpg 10w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Schenk je jaarlijks aan de FMS of bent u van plan dat te gaan doen? Leg dan jouw bijdrage voor minimaal 5 jaar vast, zodat deze volledig aftrekbaar is van uw belastbaar inkomen. Ook gewone giften boven de 60 euro zijn aftrekbaar. Omdat de FMS een ANBI-status heeft, krijg je vervolgens een flink deel terug [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4978,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-15484","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/pages\/15484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/comments?post=15484"}],"version-history":[{"count":0,"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/pages\/15484\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/media\/4978"}],"wp:attachment":[{"href":"https:\/\/foundationmaxvanderstoel.nl\/en\/wp-json\/wp\/v2\/media?parent=15484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}