For donations in kind it is difficult for both the Tax and Customs Administration and taxpayers to determine the market value. It will therefore be stipulated that donations in kind with a total market value of more than € 10,000 will only qualify for deduction if an objective value appraisal has taken place that is apparent from an independent valuation report or a value can be taken from an invoice. A lower limit of € 20,000 will apply to partners for income tax purposes.

For income and corporation tax the lower limit will apply separately for one-off donations in kind and periodic donations in kind. This means that a company can make a donation below the threshold amount on a one-off basis and periodic donations below the threshold amount without being subject to the new obligation to provide a valuation report or invoice. Conditions apply to the valuation report.

To save taxpayers the administrative and financial burden of having a valuation report drawn up, a recent purchase invoice may also be deemed sufficient instead. An example given is a situation in which a person purchases a painting and immediately donates it to a museum. The invoice date must be no more than three months before the donation and the invoice must indicate the market value, as this was or would have been agreed between independent parties. A number of administrative conditions also apply here.