In the Netherlands, public benefit organizations (ANBIs) are the gateway to gift and inheritance tax exemption, the deductibility of non-business donations by individuals and companies, and to some specific corporate income tax relief provisions. We advise and conduct legal proceedings on the ANBI status of Dutch and foreign private foundations, donor-advised funds and NGOs.
The tax status of charitable organizations has been in constant development over the last years and the subject of many legal proceedings. We scrutinize these rules and their context and can advise you pro-actively. The right presentation of the organizations’ activities in the context of the purpose and object of the ANBI legislation is paramount.
We know our way around the tax authorities like the back of our hand. Our discussions with the ANBI-team on the charitable nature of an organization are often successful.
The way an organization structures its commercial activities often gives rise to discussions with the tax authorities. See also Social enterprising: business models for social impact.
Foreign charities can also seek recognition as an ANBI in the Netherlands and acquire a place in the Dutch fundraising market without having a legal presence in the Netherlands. There is a huge, underdeveloped market for major donors and impact investing. The way in which the Dutch legislator has opened up its charity facilities to foreign-based organizations is unique in the world.
Foreign charities can also use the Dutch regime to "partner," meaning structure part of their activities in a Dutch organization. This enables them to combine and optimize the benefits offered by multiple jurisdictions.
Once an organization has been granted ANBI status, it is important that the activities and the related agreements, such as donation and sponsor agreements, collaboration agreements and commercial activities fit the framework of an ANBI. We integrate VAT aspects in our advice with the help of a dynamic VAT expert in our Koele Wire.
If you are still trying to determine whether to start a philanthropic organization in the Netherlands or another country, we would be happy to assist you with an assessment of the location factors that are relevant for you.
THE BEGINNING OF THE END OF OUR CONSTITUTIONAL FREEDOM BY POPULIST SYMBOL POLITICS After several decades of research and practice in the non-profit sector, I have become deeply convinced that this sector forms the buffers of our democratic society based on the rule of law.
Enlarging Space for International Philanthropy Following up on her analysis on the topic in her doctoral dissertation, Dr.
Dutch foundations - ANBI or not ANBI With Brexit on the agenda, there is increased attention for the use of charitable organizations in the Netherlands.
Tax issues of public interest generosity In the annual book 2016/2017 of 'De Dikke Blauwe' in relation to Philanthropy, Major Donors and Social Enterprises, Ineke Koele has written an analysis (in Dutch) of the tax issues of public interest generosity.
Quote interview Family Wars As a specialist on Tax and Wealth Disputes, Ineke Koele has been interviewed by Sander Schimmelpenninck for the November issue of 'Quote' on Family Wars.
The Dutch Private Foundation in comparison with trusts: for the same purpose but rather different Trusts & Trustees, Oxford University Press, February 2016, p. 140-145. The Dutch Private Foundation provides an alternative paradigm for sustainable asset protection purposes.
Family Business Lasting Legacy Planning On Family Businesses and succcesful transitions to the NextGen through Lasting Legacy planning, Philanthropy Impact issue 7 2015
Mistake in Dutch Private Clients practice: the autonomy of parties revealed On the meaning of 'Mistake' in the Dutch estate planning practice in comparison with the Anglo American practice, Trusts & Trustees, July 2014
The Dutch Private Foundation: a robust but flexible tool in dynastic structuring The Dutch private foundation is a robust and flexible tool for managing private wealth.
International Charitable Giving Oxford University Press, 2012, author Chapter: the Netherlands
Ten Things on Philanthropy in the Netherlands Ten Things You (probably) didn't know about Philanthropy in the Netherlands, column by Ineke A. Koele in Philanthropy Impact Winter 2013/14