by Keisha Taylor
National barriers and a complicated legal and fiscal framework provide few incentives for donors in most EU countries to give or donate in other European countries or further afield. Giving overseas is not free at all in many countries because income tax deductibility is not granted for donations made by individuals and corporate donors to foreign beneficiaries and cross-border donations and legacies are frequently taxed at the highest applicable gift and inheritance tax rates. The Stauffer Case and the more recent Hein Persche v Finanzamt Lüdenscheid case are legal milestones in the development of cross border giving. You can have a look at The Giving in Europe website which is a free and useful resource for donors, intermediaries, and beneficiaries that wish to give or receive a cross-border donation or legacy. The Academy of European Law is hosting a conference on Cross-border Philanthropy in Europe on the 9th December 2009 in Brussels, to discuss ways in which the existing hurdles to cross-border philanthropy in Europe can be overcome, particularly through the creation of a European Foundation Statute.
