The Dutch tax authorities have made it attractive to donate or leave money to ‘institutions for general benefit’ (ANBI). The Airborne Museum is such an institution.
These transactions have advantages for donors and those bequeathing money. The Airborne Museum does not have to pay any inheritance tax or capital transfer tax: the entire amount goes to the museum.
If you make a one-off donation that amount is deductible from your taxable income if your donation is at least 1% and at most 10% of your total income. Your tax advantage can be as much as 50%.
If you would like to make periodic donations, which have attractive tax advantages, you can arrange this through a notary. Such donations must be made over a period of at least five years. However, there is no minimum amount and the entire sum is tax deductible. The Airborne Museum pays the notary fees.
For more information, please contact Paul Tirion of the Airborne Museum on +31 (0) 6 22 43 46 77 or email him at ph.tirion@wxs.nl. You can also call the government tax information service on 0900 05 43 (only from within the Netherlands).