In 2022, you made a donation to one or more associations to support a project that is close to your heart. Did you know that this philanthropic gesture allows you to reduce your taxes? In concrete terms, this means that the State reimburses part of the donation via income tax. But how do you declare your donations and benefit from a tax reduction in France and Belgium? Birdee explains!
Your donations are declared when you declare your income, either online or on paper. The campaign to declare your 2022 income, and your donations, begins in April 2023. You then have until May or June, depending on your department, to complete your return. The deadlines between paper and digital declarations are different (longer in digital).
To declare your donations online in France, log on to your personal space on the tax site and on your tax return:
- Fill in the boxes relating to the declaration of a donation in step 3 of the online declaration.
- Select the "Tax deductions and credits" box in the "Expenses" section,
- Click on "Next",
- Enter in box 7UF the amount of donations to organisations of general interest; in box 7UD of your return, the sums paid to organisations helping people in difficulty located in France or organisations fighting against domestic violence; and in box 7UJ your donations to cults.
Please note that there is a ceiling on the deduction; however, it is possible to carry forward the excess of donations from previous years directly to the 2023 return, in the "tax reductions and credits" section.
To find out more about the tax deduction and the details that apply depending on the type of donation, go to the "guide des impôts".
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Oops, you forgot to indicate the donations you made in 2022 on your 2023 return? You can correct your declaration for the current year after receipt. You generally have until the end of the year to request the change from your space on "Access the online correction". This service is not available for paper returns. |
In Belgium, it is possible to declare donations to ASBL (association sans but lucratif) and obtain a tax reduction of 45% of the amount paid to the organisation.
The tax declaration period runs from June to July in Belgium. The dates vary according to the status of the declarant (classic citizen or proxy). On your tax return, which is available online at Tax-on-web and pre-filled by the tax authorities, you must specify the amount of donations made in 2022 for which you received a tax certificate in box "X, A" of the tax return.
Plus d’informations sur le site finances.belgium.be.
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If you are a non-resident and have income in Belgium, you must still file your tax return. |
To be entitled to a tax reduction in France, a number of criteria must be met. The association to which you make a donation must
- be located in France, Iceland, Norway, Liechtenstein or an EU member state,
- be non-profit making,
- have a social purpose and a disinterested management,
- not benefit a restricted circle of people,
- be approved for certain types of organisations (heritage foundation, educational establishment, etc.).
The French public service website provides a non-exhaustive list of the organisations concerned. Finally, to benefit from the tax reduction, you must not receive any financial compensation for your donation.
To benefit from a tax reduction, the following conditions must be met for financial donations
- the minimum donation amount is 40 euros per calendar year and per organisation,
- the donation must be made to an organisation approved by the Minister of Finance or his delegate,
- to have a tax certificate to provide (a receipt for the donation),
- donations made in cash or received via a digital medium that comply with the conditions of the circular (AGFisc no. 42/2014 of 16.10.2014) and the addendum (2019/C/83 of 04.09.2019),
- no consideration is obtained in exchange for the donation.
Certain material donations, such as donations in kind, computer equipment or medical equipment, made during the COVID-19 pandemic are also eligible for the tax reduction. Donations of works of art are also eligible for a tax reduction under certain conditions.
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Don't forget to scan your receipts and keep them in a file. This will allow you to justify your donations in the event of an audit! The organisation to which you give money must give you a receipt, otherwise no reduction is possible! |
Do you want to combine business with pleasure? There's more than just tax exemption through donations to associations! Think about responsible investment too!