Fiscal advantages

The Allard Pierson is a so-called ‘Algemeen nut beoogende instelling’ (referred to by the Dutch acronym ANBI), which means it is designated as a cultural public benefit organisation by the Dutch tax authorities.

Both a financial donation and a donation in kind can have fiscal advantages. The financial value of a donation in kind is determined by an official taxation. The Allard Pierson is exempt from tax on all acquisitions made through donations and testamentary dispositions. That means that the Allard Pierson does not pay Dutch inheritance or gift tax on them.

Donations to the Allard Pierson can take various forms. Because the Allard Pierson is recognised as an ANBI, your donation is fully deductible from your income or corporate tax. In addition, a multiplier means that 125% of the first € 5,000 of donations to a cultural institution, such as the Allard Pierson, is tax deductible. In other words, you can deduct a quarter more than you actually donated from your tax return.

The Dutch tax authorities add up multiple gifts to different ANBIs made in one year. If you donate more than € 5,000 a year to cultural institutions, then the amount above € 5,000 is still tax deductible at 100%, so without the percentage multiplier increase. You can use the ANBI calculator to get an indication of your fiscal advantage.

Portrait of Otto Lanz, Jan Toorop, 1927

One-off donation

You can deduct a one-off donation to the Allard Pierson from your annual fiscal income. In addition, a threshold of 1% (with a minimum of € 60) and a ceiling of 10% of the total income of you and your partner applies. Read more about making a one-off donation and the possibilities we offer here.

Periodical gift

You make optimal use of the fiscal advantages offered by the government if you commit yourself to making an equal donation each year, for a period of at least five years, through a periodical donation agreement.

 

No threshold or maximum applies to such donations that meet all the conditions for a periodical donation. The rate at which a donation to an ANBI is to be deducted will gradually change over the coming period from 51.75% in 2019 to 37% in 2023 (percentages for the years after 2019 may still change). The rate of tax deduction that applies to donations to the Allard Pierson will also change accordingly. You can read more about donations through a periodical agreement and the various types of agreements here.

A donation can also be made in kind (such as objects and collections). We would be delighted to discuss the possibilities with you. For inquiries, please contact the Allard Pierson collection secretary, Ditmer Weertman. Email: d.weertman@uva.nl or telephone: (020) 525 21 5 / 06 4684 8043.

For questions regarding bequests to the Allard Pierson, please contact the head of development, Erika Happe. Telephone: (020) 525 2089 / 06 5122 2619 or email: e.happe@uva.nl.

The Allard Pierson has compiled the above information with the greatest possible care, but cannot be held liable in any way for any actions that you take or fail to take in response to this information. Consult a tax advisor regarding your particular situation.

We would be happy to discuss with you the details of your desired form of financial support for the Allard Pierson.

Contact
Complete the form to receive more information or contact the Allard Pierson directly:

Wim Hupperetz, director
w.hupperetz@uva.nl
tel. (020) 525 2556 / 06 5793 0680

Erika Happe, head of development
e.happe@uva.nl
tel. (020) 525 8369/ 06 3901 2130

Tanja Roodenburg, relations manager
t.roodenburg@uva.nl
tel. (020) 525 9212