Tax reduction for donations to organisations protecting cultural property in the event of armed conflict

Article 42 of the 2016 amending finance act extends the tax reduction for donations (Article 200 of the General Tax Code for individuals, Article 238 bis for companies) to donations made to organisations whose purpose is to safeguard cultural property, within the meaning of the Hague Convention of 14 May 1954, against the effects of armed conflict, headquartered in the European Union or in a State with an administrative assistance agreement with France, subject to conditions. It applies to donations made from 1 January 2017.