The European Foundation Centre (EFC) and Transnational Giving Europe (TGE) have launched a study with recommendations and ideas aimed at easing tax-effective cross-border philanthropy in Europe.


Boosting cross-border philanthropy in Europe – Towards a tax-effective environment highlights good and bad existing practice with recommendations for simplifying the procedures for the implementation of the non-discrimination principle. Tax experts from across Europe contributed to the publication.


According to EFC, while cross-border philanthropy is growing, some legislators and authorities still discriminate against comparable foreign EU-based philanthropic players despite the EU’s non-discrimination principle. Processes to gain equal treatment can also be burdensome, lengthy and costly, it says.


The paper is intended as a practitioner-driven view on the issue, to be further developed and discussed with fiscal experts and policymakers in the field of philanthropy taxation. It is aimed at legislators and authorities, as well as philanthropists and the wider non-profit sector.


The publication featured at the King Baudouin Foundation’s Spring of Philanthropy, and at the EFC’s annual conference on 31 May-2 June in Warsaw. The analysis and recommendations contained in the publication follow on from a joint EFC-TGE study released in 2014 called Taxation of cross-border philanthropy in Europe after Persche and Stauffer – From landlock to free movement?.