This report by the European Foundation Centre sets out the context for current cross-border giving within the EU. While a steady rise in cross-border philanthropy is is noted, as is the extension of tax incentives for donors, the report notes that significant barriers still exist. There is no common approach for the application of tax incentives. So while donors may believe they are guaranteed freedom of movement and non-discrimination, and the situation has indeed improved, it still appears poblematic and unclear for European donors.
This guide sets out a number of examples and precedents for cross-border giving in the EU, it examines the success of the application of the European Court of Justice's non-discrimination principle and suggests a number of steps forward to achieve a common approach for tax effective cross-border philanthropy