It was the intention of this cabinet to halve the benefit of the charitable donations deduction. The 2025 Tax Plan therefore scrapped the gift deduction in corporate income tax. However, as a result of an adopted amendment, the gift tax deduction remains in place for gifts under € 100.000 and up to a maximum of 50% of the profit. Since personal tax deductions are limited to the lowest bracket, it may be more favourable to make donations from the BV. Moreover, there is no threshold for deduction BV as opposed to personal giving. Let us know if you have any questions on this subject.