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How are donations taxed?


How are donations taxed?

Novembre 2023

Tax rules and eligible organizations are not the same for income tax and real estate wealth tax. If the taxpayer is subject to both income tax and the real estate wealth tax, he or she will have to choose between the two. Sophie GONSARD answers questions from Notaires Vie Professionnelle magazine:

  • Can the same donation give rise to a reduction for both income tax and wealth tax?
  • Can the excess of a donation over 20% of taxable income be carried forward for income tax purposes?
  • Does the same rule apply to the wealth tax?

This article is only available in French.