How does gift deduction work?

Here is a calculation example

Suppose you have an income of €40,000.
You donate €100 to a cultural ANBI (such as Schippop).
The scheme allows you to deduct 125% from that gift: €100 × 125% = €125.
Your taxable income then becomes €40,000 - €125 = €39,875.

What does that mean in tax?

If you are in the 37% disc:

Without gift: tax on €40,000 → €14,800 (simplified example).
With gift: tax on €39,875 → €14,753.
You pay €47 less tax.

So your donation of €100 will only cost you a net €53.

Why is this advantageous?

You help a good cause, but because of the deduction, you pay less tax.
The higher your tax rate, the greater the benefit.
In the case of cultural ANBIs, the benefit is extra large due to the 125% rule.