Maximize Your Impact: A Guide to Tax-Deductible Giving

Dear Supporters:

Your generosity is the lifeblood of our work, and we are incredibly grateful for every contribution you make. We want to ensure that you are aware of the opportunities available to make your support go even further, both for our cause and for your own finances.

Are you a taxpayer in the Netherlands?

Did you know that the Dutch tax authorities (Belastingdienst) encourage donations to registered charities (ANBIs) like ours through significant tax deductions? By making smart use of these benefits, you can increase your support for our mission or reduce your net cost of giving. This tax deduction can significantly lower your net tax burden, with potential benefits ranging from 36.97% to 49.5% of your donation, depending on your income.

Here's a simple guide to understand how it works: Two Ways to Give

There are two main ways your donations are classified for tax purposes, each with its own benefits:

1. Ordinary Donations (Gewone Giften): These are one-off or irregular gifts. For these donations, you can deduct the amount that exceeds a certain threshold (1% of your income of Box 1, with a minimum of €60) up to a maximum of 10% of your income.

   
   

Example: Let's assume your taxable income is €65,000. The minimum threshold for your donation is €650 (1% of €65,000). If you make a one-time donation of €950, your deductible amount is €300 (€950 - €650). This results in a tax benefit of approximately €110 (€300 * 36.97%), making the net cost of your donation €840.

2. Periodic Donations (Periodieke Giften): If you commit to supporting us for at least five consecutive years with a fixed annual amount, your gift is considered a periodic donation. The great advantage here is that there is no minimum threshold, and the entire amount is deductible up to a generous maximum. This often provides the most significant tax benefit and provides us with stable, predictable support to plan our work effectively.

How to Secure Your Tax Deduction

The process is straightforward. Here’s what you need to know:

• Keep Your Proof: To claim your deduction, you must be able to prove your donation. The best way is through bank statements. In case of donations to Stichting Aphelion, we will provide you with a receipt. Please note that since 2021, cash donations are no longer tax-deductible.

• Formalize Your Commitment: For periodic donations, a simple written agreement between you and our organization is all that's required to secure the full tax benefit. A notarial act is also an option but is no longer mandatory.

Claiming Your Deduction is Easy

When you file your annual income tax return (aangifte inkomstenbelasting), you simply declare the total amount of your deductible donations in the "Giften" section. You do not need to send the proof with your return but be sure to keep your bank statements, our receipts and any agreements safe, as the Belastingdienst may request them for verification.

By understanding these rules, you can make an even bigger difference. Thank you once again for being a vital part of our community. Your support is what makes everything possible.

Warm regards,

Matteo Conte

Chief Coordinator for Donations and Tax Deductions, Stichting Aphelion

17 October 2025

Disclaimer: This information is for general guidance only. Please be aware that tax laws and percentages can change year by year as decided by the Belastingdienst. For advice tailored to your personal financial situation, please consult the Belastingdienst website or a qualified tax advisor.