Kapucijners op de Hondspol
Periodic donation with loan

A periodic donation in form of a loan is a one-off donation that on paper you convert into a loan, which you remit in five instalments, over a period of five years. This provides the option of making your contribution available in one batch to (a particular campaign of) Stichting Grondbeheer, during which you avail of the optimal fiscal advantages of periodic donation.

Sample calculation

Total loan€5.000,-
Duration5 years
Interest payment3% per year
Repayment€1,000.00 per year, which is given to Stichting Grondbeheer by means of a periodic donation.

Sample example summarised in a diagram

Year20152016201720182019
You receive 3% interest€150,-€120,-€90,-€60,-€30,-
Repayment = donation = rebate€1.000,-€1.000,-€1.000,-€1.000,-€1.000,-
Remaining loan€4.000,-€3.000,-€2.000,-€1.000,-0

Fiscal aspects

The annual interest you receive from Stichting Grondbeheer is nett: you do not pay tax on it in the Netherlands. You donate the annual repayment of €1,000.00 to Stichting Grondbeheer by means of a periodic donation. A ‘Periodic donation in money’ is completely (100%) tax-deductible every year (through the so-called ‘box 1’) in the Netherlands.

Agreement

Periodic donations are speedily arranged. A written agreement with Stichting Grondbeheer is your documentation of this for the Dutch tax authorities. The condition is that you donate a set amount every year (such as the €1,000.00 in the sample calculation) over a period of 5 years or longer. The donation agreement can be discontinued without fiscal consequences in the event of disability, involuntary unemployment or death. A separate written agreement is required for the loan. The mediation of a notary is not obligatory, but if you wish to use one due to the large amounts involved, Stichting Grondbeheer will bear the costs.

Would you like to proceed to periodic donation with loan? Please contact info@bdgrondbeheer.nl.

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