Are my received donations subject to tax?
In almost most cases, there are no tax implications when raising money through crowdfunding. Donations are gifts and as such are untaxed. Always check the tax authorities in the country of declaration for the exact rules and conditions.
Great Britain
Further information: Government Digital Service
Netherlands
Anyone may receive a donation/gift provided the donation amount does not exceed €2,690 (this is the threshold for 2025 - the threshold was €2,658 in 2024). This amount applies PER DONATEUR and PER YEAR. This means that you can receive up to a maximum of €2,690 per year tax-free from different individuals - PER PERSON. So you can safely raise, say, €100,000 with crowdfunding without paying gift tax on it, provided the individual donations remain below €2,690 per donor.
Read the following article on this from the tax authorities.
Partners are seen as 1 person
Partners are seen as 1 person for gift tax purposes. So if you receive 2 or more donations from persons who are partners, add up the values of the donations. You have to file a tax return if the total value exceeds the exemption. Read the following article on this from the tax authorities.
Parents donate to child(ren)
Parents may donate €6,713 (2024: €6,633) tax-free to their child in 2025. ‘Child’ also includes a foster child or stepchild. Read the following article on this from the tax authorities.
Exceptions
Now, someone may donate an amount higher than €2,690. Then you can apply for remission of gift tax. It must then be a donation for necessary living expenses or necessary medical assistance of the person for whom the donation is intended. An example is when money is collected for a necessary medical treatment abroad, which is not reimbursed by the health insurer and for which the donee does not have the own means to pay the costs. Whether this is the case is tested on a case-by-case basis. Such a request must be submitted to the State Secretary of Finance.
More information
More information on gift tax and crowdfunding: Belastingdienst
Belgium
An indirect donation by bank transfer is a purely banking transaction whereby the donor transfers money from his bank account directly to the beneficiary's bank account. Donations by transfer are not subject to any registration requirement and therefore do not have to pay any gift tax.
More information: Federale Overheidsdienst Financiën (FOD)
Germany
If you collect money as a private person (§ 7 ErbStG), the tax-free amount of a donation for this purpose is € 20,000 (§ 16 ErbStG) per person within a period of 10 years, after which gift tax applies. This tax-free amount can be higher in case of a family tie between the donor and the recipient, depending on the degree of kinship.
If the same person makes several donations, they are added together. However, donations are not fixed in perpetuity. Instead, only donations made within a 10-year period play a role.
Further information: In Germany, one must consult - depending on where one lives - the tax authority of the respective state ("finanzämter"). The appropriate tax authority can be found via this umbrella site of the Bundeszentralamt für Steuern.
Austria
More information: Bundesministerium Finanzen
France
More information: Direction générale des Finances publiques
Other countries: Consult the local tax authorities.
Companies: fundraising for the benefit of a company > tax on donations
If a donation is made and no quid pro quo is expected in return, it is a donation. This is considered turnover for income tax purposes. This increases your profit on which you pay tax. Because there is no quid pro quo, you do not owe VAT on the turnover you have received in this way. In your accounting programme, you can therefore process this as income without VAT.
Tip: See also the following article on tax deductibility and this article for information on a certificate (attest) or proof of donation
Disclaimer
Information on tax matters is provided only by way of general information. The information provided is not intended as legally and/or fiscally binding advice and no rights can be derived from it. We always recommend to seek advice from an expert.
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