Public benefit organizations: ANBI

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

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.

ANBI-proof legal form

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.

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