![\"20150929_periodieke_gift_ANBI_VWGNijhof\"](\"https:\/\/vwg.nl\/wp-content\/uploads\/20150929_periodieke_gift_ANBI_VWGNijhof-1024x384.jpg\")
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Gifts to charitable institutions (ANBI<\/strong>) are deductible from income to the extent that the total of these donations exceeds an income-related threshold. And this deduction is subject to an income-dependent ceiling, above which the donations cannot be deducted.<\/p>\n For the deduction of periodic gifts<\/strong> there is no threshold and no maximum. Moreover, unlike \u201cregular\u201d donations, periodic donations are also deductible when made to a (sports) association not subject to corporate income tax, with full legal capacity and at least 25 members. This makes periodic donations an interesting option to support good and\/or social causes in a tax-friendly way. A recent ruling by the Zeeland-West Brabant court has therefore caused uproar.<\/p>\n First a bit of history. Periodic gifts are fixed and even periodic payments that end no later than the donor's death. They must be recorded in a notarial deed of donation or in a private deed (the tax authorities have made a form available for this purpose) and have a term of at least five years. Under the IB 1964 Act, a similar scheme applied, albeit that it used the term annuity instead of periodic payments. When the current IB 2001 Act was introduced, it was said that although the wording of the legal provision had been revamped, the intention was to remain in line with the applicable regulations and case law. According to a Supreme Court ruling, a substantial risk of death must exist for an annuity to exist. This requires a mortality probability of 1% or more.<\/p>\n The Zeeland-West Brabant court denied the deduction as a periodic gift for a gift agreement that depended on two lives. The inspector calculated the mortality probability to be 0.34%. With such a mortality probability, the uncertainty requirement is not met. In the case of a gift of a periodic payment on one life with five annual instalments, the uncertainty requirement is met by way of a legal fiction. According to the inspector, that fiction does not apply if the benefit is conditional on two lives. In that case, the joint mortality probability must be calculated. Referring to the aforementioned legislative history, the court interpreted the term periodic payment as annuity under the IB 1964 Act. The term periodic payment was deductible as an ordinary gift, thus taking into account the applicable deduction threshold.<\/p>\n It is not yet clear whether the court's ruling will be appealed.<\/p>","protected":false},"excerpt":{"rendered":" Giften aan het algemeen nut beogende instellingen (ANBI) zijn aftrekbaar van het inkomen voor zover het totaal van deze giften een inkomensafhankelijke drempel overschrijdt. En voor deze aftrek geldt een inkomensafhankelijk maximum, waarboven de giften niet kunnen worden afgetrokken. Voor de aftrek van periodieke giften geldt geen drempel en geen maximum. Bovendien zijn periodieke giften, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-245","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=245"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/245\/revisions"}],"predecessor-version":[{"id":2258,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/245\/revisions\/2258"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}