Private initiatives have always been very important for the arts and cultural heritage. Even though government is a major source of funding for cultural institutions in most European countries, private patronage always had a role to play. In recent years, several European governments have actively promoted private cultural patronage and introduced various tax incentives to support this. In this article a range of these tax incentives are discussed.

Onderwerpen: weldoeners 2000-2020 filantropie geefwet overheidsondersteuning

Auteur: prof. dr. Sigrid J. C. Hemels