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Under Act 2003-709 of 1 August 2003 on donations and sponsorship, the company benefits from advantageous tax deductions.

This is a tax reduction of 60% of the amount of the donation up to a limit of 0.5% of turnover. For example, subject to the limit of 0.5% of net sales, if the company gives €100,000 accumulated over 5 years, it actually costs you €40,000, or €8,000 per year.

In the event of a deficit, the credit may be carried over to the next 5 financial years. If the ceiling is exceeded, the balance can be carried over to the 5 financial years following the payment.

The new 2019 withholding tax system allows you to keep your tax advantage following a donation. As a result, the percentage of tax reduction on donations is:

• 66% for income tax, the income tax reduction resulting from a donation is therefore maintained: donations made in year “N” qualify for a reduction in year “N+1”, as currently. Thus, all donations that you send until December 31, 2022, will be taken into account and will be eligible for a tax reduction in 2023.
• 75% for people subject to Real Estate Wealth Tax (IFI)