Donations in Europe – Taxation
COMPARATIVE STUDY OF TAXATION OF DONATIONS IN EUROPE
The Persche ruling: Encouraging case law.
In the Persche judgment, the Court of Justice of the European Union (CJEU) held that a German donor making a donation to a Portuguese NGO can, in principle, benefit from the tax advantage provided for by German law. It establishes the principle of eligibility for the tax advantage of deductibility of donations made to public interest organizations established in another EU Member State and specifies its conditions.
Donors located outside the European zone will not be able to claim tax relief in their country of origin.
