Luxembourg  


Donations are deductible as ‘special expenses’ if the annual total of your donations is €120 or more. The annual deduction is limited to 20% of your total net income, not exceeding the amount of €1M. For more information, please visit http://www.impotsdirects.public.lu/az/l/
libera_dons/index.html

For further information please contact our team at IAF_Gift_Team@insead.edu.