Two Luxembourg donees lose eligibility; one foundation added

Donations to ANKAA Project asbl cease to qualify for Luxembourg donation relief once the association loses its public-utility statusPublic on 23 October 2026Public. The association had held reconnaissance d'utilité publique since 2021; from 23/10/2026 that recognition endsPublic. Gifts made while the status stood remain within the 2021-2026 window the administration records for it, but new gifts after the loss of status fall outside the approved-donee perimeterPublic, so donors can no longer deduct them as dépenses spécialesPublic.

The same date closes the deductible-donee history of Fondation I comme IcarePublic. The foundation, recognised since 2007, was dissolvedPublic with that dissolution approved by arrêté grand-ducal du 23/10/2026Public, and its recorded window ends with 2026. Foundations hold public-utility status from approval by grand-ducal decree under article 27 of the loi modifiée du 21 avril 1928 sur les associations sans but lucratif et les établissements d'utilité publique; dissolution approved through the same route ends that status and with it the deduction for donors.

In the opposite direction, Fondation Martine BUZON joins the approved donees with the year 2026Public, so donations to it are deductible from the 2026 tax yearPublic. The year attached to a body on the approved relevé marks the first tax year for which gifts to it qualify, which is why the two departing bodies carry closing ranges (2021-2026 and 2007-2026) while the newcomer carries a single starting year.

Only gifts to recognised bodies qualify.Public Cash donations to organismes reconnus d'utilité publique are deductible as special expenses within the limits of articles 109 and 112 of the loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (L.I.R.), alongside the defined routes for gifts via the Fonds culturel national, the Fonds national de soutien à la production audiovisuelle and Kultur | Ix – Arts Council Luxembourg. The Administration des contributions directes publishes the bodies that may receive deductible gifts on relevés updated on a regular basis; the 2026 movements sit on the relevé des organismes agréés par le Ministère de la Justice ou reconnus par une loi spéciale. Associations obtain the status under article 26-2 of the 1928 law on request to the Ministry of Justice, foundations from grand-ducal approval under article 27, and certain public establishments by special law with registration for the relevé through the Ministry of Finance.

The deduction arithmetic is unchanged: total annual gifts must reach at least 120 euros, the yearly deduction cannot exceed 20% of net income or 1,000,000 euros, and any excess carries forward to the next two tax years under the same conditions and limits. The same conditions and limits apply in impôt commercial, and non-resident taxpayers claim the deduction only through assessment under article 157ter L.I.R. or the applicable treaty assimilation.

Legal basis: articles 109 and 112 L.I.R., articles 26-2 and 27 of the loi modifiée du 21 avril 1928, the loi du 4 mars 1994 amending article 112 L.I.R., and circulaire L.I.R. n° 112/1 du 8 novembre 2021.