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Philanthropic institutions, charities

Tax incentives for Public Benefit Organisations (Algemeen Nut Beogende Instellingen – ANBI).

The Netherlands has many philanthropic institutions, also known as Public Benefit Organisations (ANBI). They support numerous charities. The government encourages this by offering tax incentives. Donations made to an ANBI during one’s life are – subject to conditions – income tax deductible and not subject to gift tax. And neither is a bequest to an ANBI subjected to inheritance tax.

The workings of the ANBI

Any money an ANBI receives is intended to support worthy causes. To ensure optimal results, expert tax and legal advice is essential. Both in the interest of the ANBI board and their donors. Moreover, society and government increasingly demand transparency and quality. For example, every ANBI is required by law to publicly publish the institution’s board of directors and financial data. And each ANBI must also meet various standards of professionalism.

Acquiring and retaining ANBI status

ANBI status is provided by the Tax Authorites. To acquire status, an institution must meet numerous conditions. Including areas of governance, policy, administration, segregation of duties and competance. The Tax Authority periodically reviews whether all conditions are continued to be met. If this is not the case, the Tax Authority can revoke ANBI status.

Rubicon’s Services

Rubicon includes several ANBIs amongst its clients. They take advantage of our extensive knowledge of and experience concerning tax and legal issues facing ANBIs. Work conducted by us includes:

  • Providing advice and guidance on setting up an ANBI
  • Tax advice and guidance on applying for ANBI status
  • Guidance on drafting a policy plan
  • Guidance on publication of ANBI data
  • Preparation of financial statements according to the legal requirements set out for an ANBI
  • Providing advice on organizational aspects
  • Conducting any legally required audits by our accounting department

Do you require more information?

Please contact our tax consultants.

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