Ground rules for giving

Groundrules

  • Naturally, we welcome all one-off donations, but it’s important to remember that periodic donations offer much better value for money given the tax benefits to the donor.
  • All percentages and rates listed on this site are those for the year 2024.
  • In order to calculate tax benefits as they relate to your specific situation, we recommend that you consult your tax adviser.
  • This site gives an overview of the privileges for 2024.
  • All privileges are donor-specific, non-transferable and non-exchangeable.
  • The following applies to travel: participation is based on availability, and travel and accommodation costs are at the participants’ own expense.
  • A donation entitles the donor to all relevant privileges for a period of one calendar year.
  • As of October 4, 2022, a ceiling of € 250,000 applies to the gift deduction per calendar year per taxpayer and the tax partner together.

Tax benefits

The Concertgebouworkest has been recognised as a cultural public benefit organisation (algemeen nut beogende instelling, or ANBI, in Dutch). Owing to the favourable tax scheme currently applying to donations made to these institutions, you can give much more to the Concertgebouworkest than the actual net cost to you.

Tax benefits - an example

As an example, a donation of €1,500 a year over a period of at least five years means the orchestra will receive the full amount of €1,500 each year. But thanks to the Gift and Inheritance Tax Act (Geefwet) currently in force and under the current 40 per cent net tax scheme, the cost to you is just €808 a year.

Even if you make a one-off gift, you can deduct the gift yourself that year. In such a case, a threshold of 1 per cent and up to a maximum of 10 per cent of your total income does apply.

Donation per year €1,500   €5,000   €10,000   €50,000  
At the 40 per cent* tax rate, the net cost to you each year is €946 €3,153 €6,307 €31,535
Tax benefit  €554 €1,847 €3,693 €18,465
         

As a result of the multiplier**

        
the net cost to you at the 43 per cent* tax rate is  €808 €2,692 €5,845 €31,073
Tax benefit €692 €2,308 €4,155 €18,927

* 2024 rates.
** Thanks to the multiplier, your gift can be increased by 25 per cent. The increase may not exceed €1,250. The amounts indicated are for information purposes only. The actual cost of your donation will depend on your personal situation. 

Commemorative fund tax benefits

Should you choose to make a donation of €10,000 a year over a period of at least five years, that means the Concertgebouworkest will receive the full amount of €10,000 each year, while under the current 43 per cent net tax scheme, it costs you just €5,000.