Taxation of gifts for income tax and wealth tax

The tax rules and eligible organizations are not the same for income tax and wealth tax. Sophie GONSARD answers the following questions:

• Can the same gift allow a tax reduction for both income tax and wealth tax?
• Can the excess of the gift that exceeds 20% of the taxable income be carried forward in the calculation of the income tax?
• Does the same rule apply to the wealth tax?

This study is only available in French.