Tax Incentives for Museums and Cultural Heritage

  • Sigrid HemelsEmail author
Part of the Creative Economy book series (CRE)


Museums and cultural heritage are a specific sub-sector of creative industries. Usually, legal entities in this sector operate as an NPO or charity. Many countries apply tax incentives for charities, benefitting this sector. The best-known example of such incentives is probably tax incentives for donations. It is often stated that the USA’s incentive is most generous in this regard; however, as this chapter will show, this assumption does not seem to be correct. Other incentives are tax exemptions for charities and tax incentives for volunteers . Important incentives for museums and archives are the ability to pay taxes with art and heritage objects as well as the wealth tax exemption of objects given on loan. A specific sub-sector of the cultural industries, businesses specialized in restoring and maintaining heritage, benefits from tax incentives that several countries provide to private owners of heritage buildings and objects.


Museum Cultural heritage Acceptance in lieu of tax Gift deduction Charity Monument Donation Resale right Volunteers 


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Copyright information

© Springer Science+Business Media Singapore 2017

Authors and Affiliations

  1. 1.Department of Tax LawErasmus School of Law, Erasmus University RotterdamRotterdamThe Netherlands
  2. 2.Allen & OveryAmsterdamThe Netherlands

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