International philanthropy

international-philanthropy

International philanthropy has a lot of tax and legal obstacles. The below is a list of solutions that we identified based on our in-depth knowledge of the international landscape, the function of a number of limiting rules, and research into the real causes of these obstacles:

  1. Recognition of privileged tax status across borders
    We have a lot of experience with the way in which the Netherlands recognizes foreign public benefit organizations as ANBIs (institutions whose efforts must focus on the general good for at least 90%). This status enables Dutch residents to donate to these organizations without paying gift tax and to deduct their donations on their income tax returns. Other countries are increasingly recognizing Dutch public benefit organizations, which gives your organization access to a foreign donation market.

  2. The ideal jurisdiction for an international organization that is fully or partially charitable for wealthy families
    This ideal jurisdiction depends on a number of subjective factors as well as on the organization's intended objective. Will it be Switzerland, Singapore, London, or the Netherlands? Or a combination of two organizations that may or may not be recognized as public benefit organizations?

  3. European or Supranational foundation or association under Dutch law
    There is no such thing as a European foundation and it is not likely to exist anytime soon now that the proposal for an EU Directive for a European foundation statute was rejected by the member states in November 2014. However, the flexibility of Dutch foundation law makes it possible to set up a "European" foundation under Dutch law that may be recognized in many European member states as comparable to a national tax-exempt organization that supports a general interest cause.

International NGOs are among the organizations that set up a Dutch foundation or association to give their worldwide activities a supranational governance. Such foundations and associations do not actually have to be active in the Netherlands.

Read more: Public benefit organizations: ANBI; International NGOs.

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Social Enterprises in the Dutch landscape

In the Dutch landscape, various forms of social enterprises exist and emerge from different types of activities.

Publications

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.