Taxation of charity donations to EU public benefit organisations


The ongoing Russia’s invasion of Ukraine has brought to the forefront the critical role that various charity organisations play in Europe in providing essential support and relief to those in need. As the world witnesses the resilience and solidarity of Ukraine and the European Union (the “EU”) in the face of adversity, it becomes increasingly important to understand the tax implications surrounding charity donations made to the EU public benefit organisations (“PBOs”).

Individuals and corporations alike contribute generously to various charities, seeking to provide aid where it is most needed. This guide will explore the possibility of tax deductions which encourages charitable donations, not only as a means to support the critical work of non-profit organisations but also as a way for donors to navigate their taxes more effectively.

The charitable sector has emerged as a sign of hope, resilience, and international solidarity. Understanding how taxation affects charity donations is essential for both donors and the organisations they support, as it can have a significant impact on the reach and effectiveness of the PBOs’ projects.

In the pages that follow, we will provide a summary of exemptions and incentives available to donors within the EU and the United Kingdom. We have asked four questions to representatives of various jurisdictions. Currently the guide covers nine countries: Estonia, Germany, Latvia, Lithuania, Norway, Poland, Spain, Sweden and the UK.

It is our hope that this guide will serve as a valuable resource, enabling individuals, corporations, and charitable organisations to continue their vital work during these challenging times.

Download "Taxation of charity donations to EU public benefit organisations"guide.