Ways of donating, explained
Three words come up again and again on this site: one-off, recurring and periodieke gift. They are not interchangeable. One of them is a five-year agreement with real tax consequences. Here is what each one means in plain language.
One-off gift
You pay once. Nothing is collected afterwards, there is no mandate and nothing to cancel. You receive a confirmation by email that you can keep for your records.
Recurring gift (doorlopende gift)
You give the same amount every month, quarter or year. Your first payment with iDEAL, Bancontact or a card authorises the mandate, and every instalment after that is collected automatically by SEPA Direct Debit. You can change or stop it yourself at any moment in your donor portal, and there is nothing to sign. For Dutch income tax it counts as an ordinary gift: only the part above the threshold of 1% of your aggregate income (at least €60), up to a maximum of 10%, may be deductible.
Periodieke gift (five-year agreement)
You sign an agreement to give a fixed amount each year for at least five consecutive years, under Article 6.38 of the Wet IB 2001. A notary is not needed. The agreement between you and SGS Benelux is enough. In return the whole gift may be deductible from the first euro, with no threshold, up to €250,000 per year. It is a commitment: it ends early only if you die, become long-term disabled or unemployed, or if we lose our ANBI status.
Two donors, the same €25 a month
Anne gives €25 a month as a recurring gift
That is €300 in a year. With an aggregate income of €40,000 her threshold is €400, so nothing may be deductible this year. She can stop or change the gift whenever she likes.
Bram gives €25 a month as a periodieke gift
Also €300 a year, but because he signed a five-year agreement the full €300 may be deductible with no threshold. At a 37% rate that is roughly €111 back, so the gift costs him about €189 a year. He has committed to five years.
Side by side
| Recurring gift | Periodieke gift | |
|---|---|---|
| Commitment | None, open-ended | Five consecutive years |
| Stopping | Any time, yourself, in the portal | Only in the situations named in the agreement |
| Tax deduction | Above the threshold (1% of income, min €60) | Can be from the first euro, no threshold |
| Paperwork | None | A digitally signed agreement, kept by both parties |
| Payment | First payment by iDEAL, Bancontact or card, then SEPA Direct Debit | First payment by iDEAL, Bancontact or card, then SEPA Direct Debit |
Which one fits you?
- Donate once if you want to support something now without any follow-up.
- Choose a recurring gift if you want to give regularly but keep full freedom to stop.
- Choose a periodieke gift if you pay income tax in the Netherlands, plan to keep donating anyway, and want the whole amount to potentially be deductible.
What about payment costs?
Payment costs are added on top of your gift, so the project always receives the full amount you chose. The exact charge is shown before you donate.
The tax rules above apply to people who pay income tax in the Netherlands and are a summary, not tax advice. Thresholds and rates change; check belastingdienst.nl or ask your adviser for your own situation.
Frequently asked questions
- What is the difference between a recurring gift and a periodieke gift?
- A recurring gift is an open-ended standing gift you can stop at any time; only the part above the Dutch threshold may be deductible. A periodieke gift is a signed agreement to give for at least five years and can be deductible from the first euro with no threshold.
- What does 'donate anonymously' mean?
- It means your name is not shown publicly on donor lists or the pledge wall. For tax and ANBI purposes we still record your name and address, and you still receive a personal receipt.
- Can I stop a periodieke gift?
- Only in the situations named in the agreement: death, long-term disability or unemployment, or if SGS Benelux loses its ANBI status.
- Do I need a notary for a periodieke gift?
- No. Since 2014 a written agreement between you and the ANBI is sufficient. Ours is signed digitally and you receive a PDF copy.