Ordinary gift
One-time or flexible support
An ordinary gift to an ANBI may be deductible when it can be demonstrated, is not made in cash and provides no benefit in return. A threshold and a maximum apply to the donor’s combined ordinary gifts.
Public benefit · Cultural ANBI
Give with confidence.
Official registration
CIE is a Dutch cultural ANBI.
Stichting Centrum voor Internationale Erfgoedactiviteiten is registered by the Dutch Tax Administration as an Algemeen Nut Beogende Instelling (ANBI), or Public Benefit Organisation, from 1 January 2008.
CIE has also been registered as a cultural ANBI from 1 January 2012. Eligible donations may therefore provide Dutch tax benefits, subject to the donor’s circumstances and the applicable conditions.
Check the official ANBI register ↗StatusCultural ANBI
ANBI since01.01.2008
Cultural ANBI since01.01.2012
RSIN817049605
For private donors in the Netherlands
Two ways to give
The Dutch Tax Administration distinguishes between ordinary and periodic gifts. Each has different conditions.
Periodic gift
Committed support over five years
A periodic gift is agreed in writing, is made in equal amounts at least once a year for five or more years and provides no benefit in return. No income threshold applies when all conditions are met.
Additional cultural incentive
25% may be added when calculating the deduction.
Under current Dutch rules, an eligible private donor may increase a gift to a cultural ANBI by 25% when calculating the deductible amount. The additional increase is capped at €1,250 per year across ordinary and periodic gifts to cultural ANBIs.
For example, an eligible gift of €1,000 may be treated as €1,250 when calculating the deduction. This does not mean that €250 is automatically refunded: the actual tax effect depends on the donor’s income, tax rate, other gifts and personal circumstances.
Companies and institutions
Organisations can support CIE too.
Donations by companies may qualify for a corporate income-tax deduction under separate Dutch rules. Additional provisions apply to gifts to a cultural ANBI.
Because the rules depend on the donor and can change, CIE cannot determine an individual or company’s deduction. Please consult the Dutch Tax Administration or a professional tax adviser.
Questions about giving?
Talk to CIE before you donate.
We can explain the available donation routes, provide information for a periodic-gift agreement and discuss support for a named CIE programme or appeal.
General information only · Last checked July 2026