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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Kabinetsreactie evaluaties giftenaftrek en ANBI/SBBI-regeling

Reaction of government on evaluation gift deduction and charity rules

Author

  • Sigrid Hemels

Summary, in English

On 21 April 2018 Dutch government sent a reaction on the 2017 evaluations of the gift deduction and the charity rules to Dutch Parliament. Starting point of the reaction is that the gift deduction and the charity rules will be continued. However, government wants to improve the workability and enforceability. This article discusses the most important suggestions for changes of the government and the first reactions of Parliament.

Department/s

  • Department of Business Law

Publishing year

2018-08-20

Language

Other

Publication/Series

Fiscale berichten voor het notariaat (FBN)

Volume

2018

Issue

7/8

Document type

Journal article

Publisher

Sdu Fiscale & Financiele Uitgevers, Sdu Fiscale & Financiele Uitgevers

Topic

  • Law (excluding Law and Society)

Keywords

  • Tax law
  • Charitable giving
  • Tax incentives
  • Evaluation
  • Charity

Status

Published

ISBN/ISSN/Other

  • ISSN: 0925-6822