Taxation in the service of action and donation: whether you are a French resident or not, you can make a tax-deductible donation to Apprentis d’Auteuil. You can equally choose to support all the foundation’s activities or a specific project.
You are an individual taxed partially or fully in France
Wealth tax (ISF)
The article 885-0 V bis A du CGI (General Tax Code) authorises a taxpayer bound by the ISF to a tax reduction of 75% for all donations in cash and donations in full property of corporate securities admitted to negotiations on a French or International official market, made in profit of a registered charitable foundation within the limit of 50,000€ (that being a donation of 66,667€). This limit is brought down to 45,000€ (that is a donation of 60,000€) if you also deduct an investment in the capital of a PME (small and medium size business).
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Income tax (IR) – You are "non-resident Schumacker"
The 1. of article 200 of the CGI indicates that the reduction of IR does not only benefit "taxpayers living in France according to article 4 B (of the CGI)". Consequently, a non-resident individual in theory cannot benefit from the IR reduction measures for donations made to general interest associations/registered charitable association. However, the administration extends the benefits of tax advantages to people considered "non-residents Schumacker" (BOI-IR-RICI-20130730, point 20). It is regarding taxpayers resident in other European Union countries, in Iceland or Liechtenstein, and who earn most of their income in France. In this situation : Your donation is deductible to the amount of 75% within the limits of 521€. Beyond that, a deduction of 66% applies (within the limit of 20% of taxable income).
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You are a company with headquarters in France
Since the law of August 1, 2003 called Aillagon, companies benefit from a tax reduction of 60% of the amount of the donation made to a general interest association within the limit of 0.5% of its sales figures (excluding tax).
Beyond that, the deduction of the excess is done by way of the following five financial years. In the case of practical skills transfers or contribution in kind, an evaluation of the financial valuation of the donation is linked to paying off equipment lent or given or even the amount of hours personnel are seconded.
You are a company or an individual based overseas and wish to to make a tax deductible donation
You are based in an European country
Apprentis d’Auteuil is a member of the network Transnational Giving Europe. In this capacity, you can financially support the actions of the foundation in France and internationally totally benefiting from the tax advantages in your country of residence. You send your donation to the appropriate establishment in your country stating your wish to have the donation transferred to Apprentis d’Auteuil. The establishment will send you a tax receipt and will handle the method of transfer. The 15 members of the Transnational Giving Group are Germany, Belgium, Luxembourg*, Bulgaria, France, Hungary, Ireland, Italy, Slovenia, the Netherlands, Poland, Romania, United Kingdom, Slovakia and Switzerland. For example: if you a resident for tax purposes in Belgium, your donation will be transferred by a member of the TGE network of your country (King Baudouin Foundation) empowered to authorize local tax deductions. It will be transmitted to Apprentis d’Auteuil via the relevant structure in France (Fondation de France).
> Our TGE partners (.pdf)
*For all donations coming from Luxembourg, which benefits from a possible cross-border donation, please contact us directly.
You are based in Switzerland
Apprentis d’Auteuil has created a local foundation called Apprentis d’Auteuil Switzerland. Under the authority of a local law foundation, it can receive your donation and issue a tax receipt allowing everyone tax advantages which conform to Swiss legislation. You can therefore send your donation directly to our Swiss branch, Foundation Apprentis d’Auteuil Switzerland, arbitrated by the foundation Limmat and recognised as promoting the public interest. You then benefit from tax advantages which conform to Swiss legislation. The foundation Apprentis d’Auteuil Switzerland is equally authorised to receive legacies.
You can use the following account details to make your donation:
- UBS Zürich
- Limmat Stiftung pour le compte d’Apprentis d’Auteuil Suisse
- SWIFT: UBSWCHZH80A
- Account CHF: CH79 0020 6206 2318 5902 Y
- Account EUR: CH11 0020 6206 2318 5961 E
Apprentis d’Auteuil Suisse c°/ Limmat Stiftung
Rosenbühlstrasse 32 - CH-8044 Zürich – Switzerland
The donations deposited to Apprentis d’Auteuil Switzerland are deductible from the direct federal tax (art.33 LIFD). They have to reach a minimum of 100CHF each financial year and must not pass in total 20% of the net income. For corporate entities, deduction from donations is limited to 20% of the net income (art. 59 LIFD). Deduction of taxes direct from cantons and towns is established by the cantonal law (art. 9 LIHD): Therefore, you need to refer to the legislation in force in your canton. A proof of payment will be given to you at the beginning of the year for the past year.
> Download the Apprentis d’Auteuil Switzerland RIB (bank account details).
You are based in the United States
Apprentis d’Auteuil has created a fund covered by an American foundation named American Friends of Apprentis d’Auteuil which allows it to receive American tax deductible donations to finance its missions.
Benoîte Kneib - General Representative
Apprentis d’Auteuil Switzerland
Tel: (+41) 79 324 16 95