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Philanthropic organisations, charities

Institution for General Public Advancement (Algemeen Nut Beogende Instellingen;”ANBI”)

The Netherlands has many philanthropic organisations that support a number of charities. These ANBIs are often incorporated by individuals who extract financial means from their private assets to the ANBI. ANBIs have a significant social importance due to the government’s spending cuts, which is set to increase in the coming years.

Tax stimulation

The government stimulates charities by providing them with tax relief. This relief can be used for the estate planning of wealthy individuals. If donations are made during life to an ANBI, then these gifts are – subject to certain conditions – deductible for the personal income tax and not subject to gift tax. If the ANBI receives funds from an inheritance, then it is not subject to inheritance tax.

Good management ANBI

The board of the ANBI ensures that the money is used to support charities. Expert tax and legal advice are essential for the correct management of the ANBI. This is not only important for the board, but also, for example, for the donators. Society also expects a higher level of transparency of the ANBI. The 'Good management' report of the committee chaired by Mr. H.H.F. Wijffels has turned out to be an important guideline.

Obtaining and maintaining an ANBI-status

In order to obtain the ANBI status, the institution needs to make a request to the Dutch Tax and Customs Administration in ’s-Hertogenbosch. The ANBI status is subject to many conditions with regard to management and policy, administration, dividing of positions and its operation. The Dutch Tax and Customs Administration will carry out periodical tests in order to ascertain that all the conditions are still met. If this is not the case, then the ANBI status will be in question.

Services Rubicon

Rubicon has various ANBIs in its clients list. We have extensive knowledge of, and experience with, all tax and legal aspects involved with ANBIs. Please find a list of activities that Rubicon performs for this client group below.

  • Advice and assistance for the incorporation of an ANBI.
  • Tax advice and assistance during the request procedure for the decision issued by the Dutch Tax and Customs Administration.
  • Assisting the board when drawing up a policy plan.
  • Drawing up the annual financial report in accordance with the legal guidelines for the annual reporting (in particular for fundraising institutions, or non-profit organisations).
  • Advice on the organisational aspects.

More information

Please contact Casper Remmers by calling 040 235 34 30 if you wish to know more on this subject, or have questions.