Friends
The world needs art. To open our minds for alternative future scenarios. To function as society's unofficial Research & Development department. Join Brutus in building alternative scenarios for the future. Allow artists to dream and experiment big, without filter or censorship. Discover art by exploring some of the world's most distinctive and unrefined spaces.
Become a Brutus friend:
Join us as Friend to provide long-term support, and enjoy several benefits. Choose your favorite Friendship below and make your donation to:
Brutus Foundation
description: Friend type (Dorsvlegel, Ploeg, Boer or Trekpaard)
attribute: your emailadres using @ (at)
IBAN: NL56TRIO0320880559
Tax number: NL865294744B01
Your donation is tax deductable under certain conditions, see the Fiscal section below. For additional information contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
Thank you for being a friend in building alternative scenarios for the future!
Brutus Foundation
description: Friend type (Dorsvlegel, Ploeg, Boer or Trekpaard)
attribute: your emailadres using @ (at)
IBAN: NL56TRIO0320880559
Tax number: NL865294744B01
Your donation is tax deductable under certain conditions, see the Fiscal section below. For additional information contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
Thank you for being a friend in building alternative scenarios for the future!
Dorsvlegel €60 - €1000 a year
As Dorsvlegel friend, you enjoy the following benefits:
Unlimited free admission
Free admission for two guests
Friend evenings and opening moments
Ploeg €1000 - €5000 a year
As Brutus Ploeg, you enjoy the following benefits for two:
Unlimited free admission
Free admission up-to seven guests
Friend evenings and opening moments
Yearly Plow dinner for two
Meet the artists and curators
Your name on the Brutus website (if desirable)
Boer > €3000
As Brutus Boer - business partner - you enjoy the following:
Your donation is tax deductable under certain conditions, see the Fiscal section below.
Unlimited free admission
Free admission up-to-15 colleagues
Networking during friend evenings and opening moments
Meet the artists and curators as a team
Your company name on Brutus website (if desirable)
The Brutus Garden or Concrete Garden is yours for a day to organize a special event (excl. out off pocket costs)
Your donation is tax deductable under certain conditions, see the Fiscal section below.
Trekpaard €5000 - €100000 a year, for five years
As one of the founding Brutus Trekpaarden, you enjoy the following benefits:
Your donation is tax deductable under certain conditions, see the Fiscal section below.
Unlimited free admission
Free admission up-to-seven guests
Friends evenings and opening moments
Yearly exclusive Trekpaard dinner
Meet the artists and curators
Your name on Brutus website or offline (if desirable)
Special Brutus Trekpaard sculpture
The Brutus garden is yours for a day to organize a special event (excl. catering and out off pocket )
Your donation is tax deductable under certain conditions, see the Fiscal section below.
Donations
Friends and donations play an essential role in cultivating Brutus. Your gift is vital to execute our mission and will have immediate impact. Donate easily via:
Or
ref: donation Brutus Foundation
IBAN: NL56TRIO0320880559
Tax number: NL865294744B01
Brutus is a non profit foundation with ANBI status. Want to know more about tax benefits, click here. Want to learn more about sponsor possibilities, contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
Or
ref: donation Brutus Foundation
IBAN: NL56TRIO0320880559
Tax number: NL865294744B01
Brutus is a non profit foundation with ANBI status. Want to know more about tax benefits, click here. Want to learn more about sponsor possibilities, contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
Fiscal
Brutus Artist Driven Playground is designated by the tax authorities as a cultural Institution for General Benefit (ANBI). Every euro you donate will go entirely to Brutus and the artists. No gift or inheritance tax has to be paid for what Brutus receives. Under certain conditions, you will also receive a tax benefit.
Examples of tax deductable donations are illustrated below:
- Periodic private donation
You enjoy optimal tax benefits when you fix your donation in a periodic agreement of at least five years. You need to sign a donation agreement with the tax authorities. We can send this to you, but you can also download it from our website.
A periodic donation is always fully deductible in box 1, there is no minimum or maximum. The first € 5,000 per year even for 125 percent (€ 6,250)*. The rate at which a donation to a Cultural ANBI like Brutus may be tax deducted will be adjusted nationwide in four steps in the coming period from 51.75% in 2019 to 46% in 2020, 43% in 2021, 40% in 2022 and 37.1% in 2023.
Example:
Suppose you donate €1,000 per year. For deduction purposes, you may increase this amount to 125%. So then your deduction is € 1,250. At the highest tax bracket, the net cost of your gift will be €425 in 2020, rising to €536 in 2024.
A periodic donation is always fully deductible in box 1, there is no minimum or maximum. The first € 5,000 per year even for 125 percent (€ 6,250)*. The rate at which a donation to a Cultural ANBI like Brutus may be tax deducted will be adjusted nationwide in four steps in the coming period from 51.75% in 2019 to 46% in 2020, 43% in 2021, 40% in 2022 and 37.1% in 2023.
Example:
Suppose you donate €1,000 per year. For deduction purposes, you may increase this amount to 125%. So then your deduction is € 1,250. At the highest tax bracket, the net cost of your gift will be €425 in 2020, rising to €536 in 2024.
- One-time private donation
For a one-time private donation, there is a minimum and a maximum for the deductible amount. The tax benefit depends on the amount of your aggregate income, the rate at which you can deduct your gift and any other gifts you may have made during the year.
The threshold is 1% of your aggregate income and at least € 60. The ceiling is 10% of your aggregate income. The increase factor is 25%, with a maximum of € 1,250.*
Example:
Your aggregate income is €60,000 and you make a one-time gift of €2,500 in 2024. You made no other donations in the calendar year. The threshold is € 600, the ceiling € 6,000. The amount you can deduct is then € 2500 × 1.25 (25% increase factor) - € 600 (threshold) = € 2,525. The tax rate is 46%, making the tax benefit €1,161. Your one-time gift of € 2,500 will cost you a net € 1,339.
The threshold is 1% of your aggregate income and at least € 60. The ceiling is 10% of your aggregate income. The increase factor is 25%, with a maximum of € 1,250.*
Example:
Your aggregate income is €60,000 and you make a one-time gift of €2,500 in 2024. You made no other donations in the calendar year. The threshold is € 600, the ceiling € 6,000. The amount you can deduct is then € 2500 × 1.25 (25% increase factor) - € 600 (threshold) = € 2,525. The tax rate is 46%, making the tax benefit €1,161. Your one-time gift of € 2,500 will cost you a net € 1,339.
- Business gift
A business gift means that you have no or minor benefits. This is different from a sponsorship gift, which involves a monetary consideration.
You can deduct the business gift from a limited liability company from your taxable profit for corporate income tax purposes. This applies to both a one-time and a periodic donation. The deduction is a maximum of 50% of the profit, with a maximum of €100,000. The enhancement factor is 50%, with a maximum of €2,500. The tax benefit depends on the Vpb rate applicable to your company. You must be able to substantiate the donation afterwards with written documents. For details on such contract please contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
For donations from a sole proprietorship, CV or VOF, the rules for private donations apply.
You can deduct the business gift from a limited liability company from your taxable profit for corporate income tax purposes. This applies to both a one-time and a periodic donation. The deduction is a maximum of 50% of the profit, with a maximum of €100,000. The enhancement factor is 50%, with a maximum of €2,500. The tax benefit depends on the Vpb rate applicable to your company. You must be able to substantiate the donation afterwards with written documents. For details on such contract please contact Sanne ten Brink via sanne@brutus.nl or Suzanne Janse via suzanne@brutus.nl.
For donations from a sole proprietorship, CV or VOF, the rules for private donations apply.