€1,000 cap for the tax reduction on donations to organisations helping people in need kept for 2022 and 2023
Article 76 of the 2022 Finance Act keeps for the taxation of 2022 and 2023 income the special €1,000 ceiling on donations eligible for the 75% tax reduction for gifts to organisations providing free meals, care or housing to people in need (Article 200, 1 ter of the General Tax Code), a ceiling initially limited to 2020 and 2021 income. An evaluation report was requested before 30 September 2022.
Measure originators
No official estimate found for this measure.
Measure impact
Donors to charities helping people in need: donations up to €1,000 (instead of the standard ceiling of about €550) give rise to a 75% tax reduction for 2022 and 2023 income.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Council of Ministers
Validation interne