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(2018)
Donations to a foundation's capital reserves
Tick this box if you have made donations into a charitable foundation's capital reserves.
Donations to foundations are eligible for extremely generous tax privileges. The deductible maximum amount for donations to foundations is 1 million Euro per person for donations "into the assets to be preserved" of a foundation - in addition to the maximum donation amount of 20% of the total income. This must be a "capital reserves donation".
The donation amount can be distributed randomly over 10 years. The tax office issues an assessment notice each year regarding the amount of the donation that has not yet been taken into account.
