Tax certificate for Christmas gifts in Belgium: vzw guide

Christmas gifts and the tax certificate in Belgium: 30 % tax reduction, €40 minimum, national register number, recognition and when donors receive it.

In short Since 1 January 2025, a Belgian donor gets a 30 % tax reduction on gifts of €40 or more per year to one recognised institution. As a vzw (Belgian non-profit) you must be recognised, ask for the national register number and usually send the certificate in March or April. Collections and gifts with a return do not count.

This article describes the rules in Belgium.

Around Christmas many donors ask whether they can deduct their gift. Here is what a tax certificate is, when your organisation may issue it and how to prepare.

What is the tax certificate for gifts?

The tax certificate (attestation fiscale) is the proof a donor needs to get a tax reduction for a gift. The donor keeps it and shows it on request of the tax authority, not with the tax return.

The certificate states the calendar year of the gift, a running number per year and the full identification of your organisation with name, address and enterprise number. It also carries the donor's full name, address and national register number, and the amount, protected against alteration, for example with asterisks.

How much tax reduction does a donor get?

For gifts since 1 January 2025, the tax reduction is 30 % of the amount on the certificate. It used to be 45 %. A gift of €100 therefore costs the donor roughly €70 after the reduction.

Many older websites, brochures and email templates still mention 45 %. Check your mailing, donation page and flyers for that figure.

What conditions apply to the gift?

The minimum is €40 per calendar year, per institution, per donor. Three gifts of €15 to the same organisation in one year add up, so the donor does reach the threshold. The gift must also meet a number of conditions:

  • It is final and irrevocable.
  • It is personal, so not part of a collective collection.
  • It is made without anything in return.
  • It is in money, for example by bank transfer.

With a bank transfer, the donor states their full name and the word "gift", so you can link the payment afterwards.

When may your vzw issue a certificate?

Only institutions named in the law or recognised by the Minister of Finance may issue a certificate. Foreign institutions from the European Economic Area with equivalent conditions and the Consortium 12-12 for temporary emergency appeals also qualify.

A vzw without recognition cannot give a tax certificate. Mention the tax benefit in your Christmas communication only if your organisation is actually recognised.

How does recognition work?

Recognition comes from the Minister of Finance via the FPS Finance (FOD Financiën). It can apply to activities such as scientific research, culture, monuments and nature conservation, help for people with a disability, the elderly and people in need, development cooperation and animal shelters.

You submit the application by 31 December at the latest for the year concerned, and the FPS Finance advises doing so before 30 June. Recognition is limited in time and must be renewed through the same procedure. Check the exact criteria, such as the minimum age of your vzw, with the FPS Finance.

Why do you need the national register number?

Since 1 January 2024, the donor's national register number is needed to issue a certificate. You may only ask for it for that purpose and not use it for anything else, for example not for your mailing list or your membership administration.

Ask for it only from donors who want a certificate, and briefly explain on the form why you need it.

When does a donor not get a certificate?

There are three situations in which you do not issue a certificate, even if your organisation is recognised. This often goes wrong in Christmas campaigns, which have many mixed forms:

  • Membership fees or contributions where something is received in return.
  • The proceeds of collective collections, such as a bucket or a hat at the Christmas market.
  • Passing gifts on to other organisations.

A Christmas dinner with a price per cover is therefore not a gift in the tax sense, because the guest gets a meal in return. If you still want a certificate, let the donor make a separate gift apart from the dinner.

When do donors receive their certificate?

Organisations usually send the certificate in March or April of the year after the gift. As a recognised institution you must also report the data through Belcotax on web before 1 March of that year.

A gift counts for the calendar year in which it was paid. It follows that a Christmas gift must be paid by 31 December at the latest to count for that year. We derive this from the calendar-year rule: confirm it with the FPS Finance before promising it.

How to do it with WeGlow.world

With WeGlow.world you build a donation page for your Christmas campaign in three steps, with one-off and monthly gifts and your own amounts per option. The donor fills in a first name and email address, and can give anonymously if they wish. That gives you a clear overview of who gave what.

For tax certificates, WeGlow.world sends them with one click to all eligible donors. This does not happen automatically, you stay in control. Eligibility depends on the rules above and on your vzw's recognition.

Supporters can also start their own campaign page for your Christmas campaign, and you can set up thank-you texts so donors receive a warm message. Everything works on a phone too. You can also attach a digital Christmas experience, such as the Card Wall, where every gift becomes a card on a string. These experiences are a concept until the official launch. You can start for free, but you first need an account at WeGlow.world.

Preparing your Christmas campaign in 5 steps

Plan the tax side before the campaign starts. A well-prepared campaign of 6 weeks has the certificate story ready on day 1, so you avoid questions you cannot answer in the last week.

  1. Check whether your vzw is recognised and until when the recognition runs.
  2. Decide for each part of your campaign whether it is a gift or something in return.
  3. State clearly on your donation page whether a certificate is possible from €40.
  4. Ask for the national register number only from those who want a certificate.
  5. Put the sending of the certificates in March or April in your calendar.

Looking for a campaign that fits your team? Read Christmas campaign ideas for a charity. You will find a schedule in the playbook for your Christmas campaign, and the build of the page itself in the donation page for your Christmas campaign.

Frequently asked questions

How much tax reduction does a donor get in 2026?

For gifts since 1 January 2025 it is 30 % of the amount on the certificate. The old 45 % no longer applies. The minimum remains €40 per year and per institution.

Can any vzw issue a tax certificate?

No. Only institutions named in the law or recognised by the Minister of Finance may do so. Without recognition you cannot give a certificate. Apply for recognition at the FPS Finance.

May I also use the national register number for my mailing list?

No. You may only ask for it to issue a certificate. Do not use it for other purposes. For your mailing list, ask separate consent, with a clear unsubscribe option in every email.

Do participants in our Christmas market or Christmas dinner get a certificate?

Not for what they buy or pay there with something in return, and not for collective collections. A separate, personal gift without anything in return can count if your vzw is recognised.

When must I send the certificates?

Organisations usually do so in March or April. The data report through Belcotax on web must be made before 1 March of the year after the gift. Plan both moments.

Sources

For your concrete situation, such as your recognition or a special campaign, it is best to ask the FPS Finance or your accountant.

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