11.7.2 Recommendations for tax laws

The recommendations concern the following tax laws: income tax, gift and inheritance tax, real estate tax and energy tax.

For the deduction of donations to individuals who can be identified with an anbi, the same identification test for income tax should be applied as is currently in place for gift and inheritance tax. This means that donations made to an individual who uses these donations for the benefit of an anbi with which the acquiring individual may be identified, are eligible for the gift tax deduction for income tax purposes and for the anbi exemption for gift and inheritance tax purposes upon request to the tax administration.

The exception in the real estate tax should, under similar conditions, be extended to immovable properties primarily intended for public activities of other anbis. In the predecessor of the real estate tax, such an exception did exist for other anbis. Another option to remove the disparity in tax treatment between buildings primarily intended for rsl activities and those for activities of other anbis is to abolish the exception for buildings used by rslis. It is up to politicians to make a choice in this matter.

The additional statutory condition that the refund scheme in the energy tax imposes on other anbis should be removed. Consequently, other anbis, like rslis, would not have to meet the condition that they must not be subject to corporation tax or must be exempt from it for the application of the refund scheme. The alternative is to apply this condition to rslis as well. I leave the choice between these options to the politicians.