COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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In the period 1995-2011, ‘giving to culture’ increased by 246%.

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Netherlands/ 6. Financing of culture  

6.3 Trends and indicators for private cultural financing

With the increased focus on cultural entrepreneurship, private financing has become a very important source of income for cultural institutions and artists. In order to stimulate "giving to culture", the central government has implemented the Gift and Inheritance Tax Act 2012 [Geefwet]. With this act, a number of facilities are incorporated into fiscal laws in order to make "giving to culture" fiscally attractive for individual citizens (see chapter 5.1.5).

In 2012, the government also pursued the campaign Care about Culture [Cultuur, daar geef je om] in order to stimulate private gifts to culture. In the period 1995-2013, giving to culture increased on the average, but decreased since 2005 (Bekkers and Franssen 2015). The most important reason for this decrease was the economic recession. Companies and enterprises (the largest financers) in particular stopped subsidising culture due to their economic circumstances.

Table 3:     Private financial contributions to arts and culture in the period 2005-2013

 

1997

1999

2001

2003

2005

2007

2009

2011

2013

2015

Households

30

32

39

26

37

24

33

26

59

36

Legacies

 

1

5

11

2

7

2

6

3

7

Funds

16

25

22

35

125

82

76

69

79

64

Companies

49

116

274

516

135

235

296

124

80

219

Lotteries

     

26

33

38

46

68

63

59

Total donations   to culture

95

174

340

614

332

386

453

293

284

384

Source: Bekkers et al. 2017

Data are compiled by the Centre for Philantropic Studies in the publication Giving in the Netherlands [Geven in Nederland]. The authors note that ‘for households and companies, these figures are estimates, and therefore it should be emphasised that because of the lack of a complete sampling frame, it is impossible to make generalisations for the entire population of capital funds and bequests’ (translated from Bekkers, Schuyt & Gouwenberg, 2018: 241).

A study on the effects of the Gift and Inheritance Tax Act (requested by the Ministry of Education, Culture and Science), by the Philanthropic Studies Working Group of the Vrije Universiteit  in Amsterdam, showed that the impact of the act on most cultural institutions is minimal. Only major institutions succeed in attracting more money from companies and individuals. The Gift and Inheritance Tax Act appears to be unknown among wealthy Dutch individuals and businesses. Medium-sized and very large institutions which actively informed potential donors about the existence of the Gift and Inheritance Tax Act received more income from fundraising.


Chapter published: 06-02-2019

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