Overeenkomst periodieke gift in geld
A periodic gift to a charity has to be set down in writing. This is the Belastingdienst model agreement between you and the organisation you are giving to.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is IB 0802?
A periodieke gift is a fixed annual amount paid for at least five years, and unlike an ordinary donation it is deductible without a threshold or a ceiling on the percentage of your income, within the limits that apply. The written agreement is what makes it a periodic gift rather than a series of one-off ones.
The agreement names the amount in figures and in words, the number of years, and whose death ends the obligation. You can tie it to one life or to two, and the form asks you to tick which.
Who files IB 0802?
- People setting up a regular donation to a charity or association
- Donors who want the deduction without the ordinary threshold
- Charities issuing an agreement to a supporter
- Members paying an annual contribution to an association that qualifies
How to fill out IB 0802
- Fill in your details as the donor and those of the organisation receiving the gift.
- Enter the annual amount in figures and again in words.
- State the number of years, which must be at least five.
- Tick which death ends the gift, choosing one life or two.
- Both parties sign. Keep the copy in your own records; it is not sent to the Belastingdienst.
Quick fill IB 0802 on this page
Prefer to see the form itself while you type? Open IB 0802 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Do I have to send this in?
No. The form says to keep it in your own administration. The Belastingdienst may ask for it later, so keep it somewhere you can find it.
Does a notary have to be involved?
Not since the written agreement was allowed as an alternative to a notarial deed. This model form is enough on its own.
What if I stop paying early?
Ending a periodic gift before the five years are up usually costs the deduction. The form lets you set out the situations in which the gift may stop.