Presentation ©

Make your generosity count

The MSF Foundation is a recognised public benefit organisation and as such can offer you the chance to benefit from considerable tax deductions on your income tax and real estate wealth tax [IFI).

Do you pay income tax?

66% of your donation can be deducted from your income tax, up to 20% of your net taxable income (over 20%, the excess is reported over the next 5 years)

Since January 2019, income tax is deducted directly from pay (at source) by employers, pension funds, the Job Centre (Pôle Emploi) or the tax office. 

Visit our deduction-at-source web page

Do you pay IFI ?

You can deduct 75% of your donation from your IFI. The tax reduction ceiling on donations is €50,000. The ceiling for direct or indirect investments in small or medium-sized companies made before 31 December 2017 is €45,000. Since 1 January 2018, investments in small & medium-sized companies can no longer be deducted from your IFI.*

Tax calculator

Combine generosity and tax efficiency

How can you reduce your Property Wealth Tax ?

If you are subject to Property Wealth Tax, 75% of the amount of your gift is deductible from your Property Wealth Tax, within the limit of €50,000.

Evaluate the amount of the gift which will allow you to reduce your tax as much as possible.

This tool is a simulator. None of the data you enter is kept on record.

This tool is a simulator. None of the data you enter is kept on record.

* Based on the information available today.

IFI / IR - Tax Calendar

If you are indebted to the IFI and the IR, the reporting date is the same for all departments.
If you are liable to the IR, date of your declaration depends of your department of residence.

     

DEPARTMENT OF RESIDENCE

YOU ARE LIABLE OF IR

Estimate of your estate

All

Estimate if you are subject to IFI in 2020*

Declaration form

All

Form 2042 and, if IFI, appendix 2042-IFI

Date of paper tax declaration

All

June 12th, 2020 at 11:59 pm

Date of internet tax  declaration

Zone 1

Departments 1 to 19 +

Non resident in France and Monaco

June 4th, 2020 at 11:59 pm

Zone 2

Departments 2A to 54

June 8th, 2020 at 11:59 pm

Zone 1

Departments 55 to 95 + Overseas Departments and Territories 971 to 976

June 11th, 2020 at 11:59 pm

Tax receipt

 

To be stored and produced if requested by the tax administration for 3 years after your declaration.

* IFI threshold: €1,300,000. Progressive IFI scale with tax brackets from €800,000. (IFI base = all assets and property values, excluding commercial property on the 1st of January 2020) For further information, https://www.impots.gouv.fr/portail/particulier/questions/quels-biens-dois-je-declarer-limpot-sur-la-fortune-immobiliere-ifi

Tax benefits

Donation and tax exemption

By donating to the Médecins Sans Frontières Foundation, you can support an important cause and numerous innovative projects while reducing your tax bill. 

If you have net real estate assets in excess of €1,300,000, you are liable for French wealth tax (IFI). This tax is based on the value at 1st January of tangible and intangible real estate assets after deduction of debts. 

How can you benefit from a tax deduction or exemption? 

You can reduce and even be totally exempted from IFI by making a donation to a Foundation recognised as being of public benefit such as the Médecins Sans Frontières Foundation. The maximum reduction is €50,000 per year. 
To calculate your reduction, just divide the amount of your wealth tax by 0.75. For example, if you pay €1,500 in wealth tax, with a donation of €2, 000 you can deduct all your IFI tax.

In return, the Médecins Sans Frontières Foundation will send you a tax receipt within two weeks of receiving your donation. 

Your personal advisor

The MSF Foundation is your partner. Contact us to help you put in place your charitable ambitions:

©

Catherine Béchereau Donor Loyalty and Philanthropy
01 40 21 56 88
donateur@fondationmsf.fr

Tax scale 2018*

Only taxpayers whose net taxable wealth is €1,300,000 or more are subject to Property Wealth Tax. The taxation is progressive.

The amount of IFI is limited to 75% of your income in France and abroad, net of the previous year’s professional expenses (2017 in this instance), after deduction.

 

Wealth bracket
Applicable rate
From 0 € to 800 000 €(*)
0 %
From over 800 000 € to 1 300 000 €(*)
0,50 %
From more than 1 300 000 to 2 570 000 €(*)
0,70 %
From more than 2 570 000 to 5 000 000 €(*)
1 %
From more than 5 000 000 to 10 000 000 €(*)
1,25 %
More than 10 000 000 €(*)
1,50 %

* Based on the information available today.

(*) A tax rebate applies for assets between 1,300,000 Euros and 1,400,000 Euros.
This is 17,500 Euros — 1.25 % of the net taxable value of the assets.

 

Prélèvement à la source présentation ©

Paye and tax reduction on your gifts

Since January 2019, income tax is directly deducted at source, by the employer, the pension fund, the Employment Office or the tax administration. Concretely, what does this change for you and the gifts which you make to the Médecins Sans Frontières Foundation?

1. Is the tax reduction on gifts abolished with the switch to PAYE?

NO. Tax reductions on gifts to associations and foundations are maintained.

2. When am I going to receive my tax reduction?

On the 15th of January 2020, you received an advance of 60% of the amount of the tax reduction from which you benefit for gifts made in 2019. As you will not yet have made your 2019 income declaration (and therefore not yet declared your 2019 gifts), this advance will be calculated on the basis of your gifts made in 2018.

In spring 2020, you are going to declare your 2019 income and gifts.         

In July 2020, you will receive your tax assessment notice for your 2019 income. The balance of 40% of your tax credit will be calculated (on the basis of your declaration made in the spring).

If you have already paid the whole of your tax on your 2019 income, this balance will be paid to you by the tax administration. Otherwise, it will reduce the amount of your tax still due.

3. What if I make my first gift in 2019? Will I still receive the advance?

As in January 2020 you had not yet declared your 2019 income and gifts, the calculation of the advance paid on the 15th of January 2020 was based on the amount of the gifts made in 2018. Consequently, if no gift was made in 2018, you have not received any advance for gifts. It is, however, possible that you have obtained an advance on your tax reductions linked to child minding costs, human services, rental investments, etc.

4. Will the tax reduction decrease with PAYE?

NO. If you are a donor to the Médecins Sans Frontières Foundation, you will still be able to deduct 75% of your gift (within the limit of €50,000) from your Property Wealth Tax / IFI, and 66% from your Income Tax*

If you give to the Médecins Sans Frontières association, you deduct 75 % of your gift from your Income Tax, within the limit of €552 in 2020, and then 66 % beyond*.

 

* Maximum reduction of 20% of taxable income.

I give to

The Médecins Sans Frontières Foundation  

  Calculation of the reduction*

 My Income Tax reduction

 My gift costs me 

60 €

60 x 66 %

40 €

20 €

150 €

150 x 66 %

99 €

51 €

500 €

500 x 66 %

330 €

170 €

1 000 €

1 000 x 66 %

660 €

340 €

5 000 €

5 000 x 66 %

3 300 €

1 700 €

10 000 €

10 000 x 66 %

6 600 €

3 400 €

50 000 €

50 000 x 66 %

33 000 €

17 000 €

 

The example

Prélèvement à la source

Claire and Paul are married and employ a cleaning lady for two hours a week.

In 2019, the couple have a net monthly income of €6,000: €2,400 for Claire and €3,600 for Paul. They benefit from a 50% tax reduction for the costs of employing a home help.

Since 2013, Claire and Paul have made a gift in November to the Médecins Sans Frontières Foundation. In 2018, they made a gift of €1,500 which entitled them to a 66% tax reduction on income tax.

The household’s PAYE tax rate is 11.3 %.
In 2019, Claire therefore has €271 deducted from her salary every month to pay her tax (€2,400 x 11.3 %); Paul has €407 deducted (€3,600 x 11.3 %).

On the 15th of January 2020, the couple received from the tax administration:

- a €750 advance on the tax reduction for domestic employment costs in 2019 ((€2,500 x 50% x 60%).

-  a €475 advance for the gifts made in 2019 (1200 x 66% x 60%), calculated on the basis of the €1,200 in gifts made in 2018.

In July 2020, the couple benefits from a €500 reduction for domestic employment costs (€2,500 x 50% x balance of 40%) and a €515 reduction linked to their gift to the Médecins Sans Frontières Foundation (€1,500 x 66 % - advance)

 

PAYE CALENDAR

Date

Step

April/May 2019

2018 income tax statement

During summer 2019

Receipt of tax assessment notice indicating the PAYE rate and the timetable of the payments which will be debited by the tax administration in 2020

From January 2020

The tax is deducted each month from the income paid by third parties, or deducted from the bank account by the tax administration (income without third party payers).

15th January 2020

Anticipated payment of 60% of the amount of the tax reduction for gifts in 2019 (advance amount calculated on the basis of the gifts in 2018).

April/June 2020

2019 income tax statement in which the total amount of the gifts made in 2019 is indicated.

July 2020

Receipt of the 2019 tax assessment notice. The balance of the tax reduction is calculated and paid by the tax administration.

 

TO FIND OUT MORE ABOUT PAYE

► Consult the Ministry of the Economy website

► Consult the page dedicated to tax reductions for gifts to associations and foundations.

► Call The Tax Department on 0810 46 76 87.

Do you still have questions? Don’t hesitate to contact Catherine Béchereau, Philanthropy and Loyalty Manager by calling 01 40 21 56 88 or by email at donateur@fondationmsf.fr


Updated on 26/03/2020

 

A donor speaks

Nicholas Dylan Ray

Témoignage

Given the complexity of the world we live in with conflicting and confronting interests, I find it reassuring that through the MSF Foundation, the association is giving itself the means to question its intervention methods and experiment new solutions to improve its performance on the field, with a common single and simple objective: to treat the people who need it most. I am pleased to be able to contribute to this objective as a donor.

© Nicholas Dylan Ray

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Contributing is the best way to help us drive change.