A one-off donation is tax deductible when the amount donated exceeds €60 and the donated amount is at least 1% of the taxable income. The maximum deductible amount equals 10% of the taxable income. If you have a tax partner, then the taxable income of your tax partner is added to the 1% minimum threshold requirement.
Annuity donation (lijfrenteschenking/periodieke giften)
If you would like make a commitment to supporting RSM financially, the tax benefits are far greater with an annuity donation (lijfrenteschenking). If you donate regularly for at least five years, the full donation amount is tax deductible.
For further information about tax deductions and donations, consult the website of the Belastingdienst, the tax and customs administration in the Netherlands.