Donations: Which tax incentives?

The endowment fund of the Mazin La Fayette Hotel-1728 benefits from the tax incentives reserved for the patronage for the
companies and individuals
(article 200 and 238bis of the French Tax Code).

• The companies can benefit from a tax deduction up to 60% of the amount of the payment, as far as it does not exceed
  5  0/00 of the turnover.

• The individuals can benefit from a tax deduction on their income tax equal to 66% of the payment, as far as it does
  not exceed 20% of the taxable income.

• The legacies (work of art, furniture…) granted in aid of our endowment Fund are exempted from capital transfer tax
  (article 796-14 of the French Tax Code).