Netherlands  


Tax deductibility is possible if a. the amount of the gift exceeds 1% of the person's taxable income OR b. the gift is documented in a contract that provides for a minimum of 5 annual payments. For more information please contact Diederik Van Rappard MBA'99J, IAF Trustee The Netherlands via diederik.van.rappard@alumni.insead.edu. Tax info Companies "100 % if over €227 Limited to 6 % of net income"

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