On 31st December 2009 the “Moniteur Belge” (official gazette) published the law of December 22, 2009 (Loi portant des dispositions fiscales et diverses). Part of this law concerns the income tax deductibility for donations or gifts to the so called “recognised institutions.” The law now states that donations to qualifying domestic institutions or to similar institutions from another member state of the European Economic Area, which are recognised on a similar manner (“ou aux institutions similaires d'un autre Etat membre de l'Espace économique européen qui sont agréées de manière analogue”) will be tax deductible. Non-resident receiving organizations within the EEA should be considered as comparable to a Belgian institution and should be licensed ‘in a similar manner’ in their country of residence, in order to generate tax relief for the donor.
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