An ANBI (Algemeen Nut Beogende Instelling) foundation, or Public Benefit Organisation in the Netherlands, is a status granted by the Dutch Tax and Customs Administration (Belastingdienst). This status offers significant tax benefits to the organisation and its donors, and is usually applied to non-profit organisations, such as foundations (Stichtingen) or associations.  

Below, we will discuss the Dutch ANBI status in further detail, explore key tax benefits and compliance rules and explain how Bolder can support your foundation’s setup and governance.  

What are the key features and requirements for the ANBI status?

There are several conditions an institution must meet to be designated as an ANBI, including:  

• Focusing at least 90% of the institution’s efforts on the public benefit.  
• Establishing appropriate statutory provisions and a clear governance structure in place. 
• Operating without a profit motive in relation to its public benefit activities.  
• Meeting integrity requirements, applicable to the institution and the individuals involved, such as directors and policymakers.   
• Maintaining an up-to-date policy plan that describes its objectives, activities, strategy and asset management or use of funds.  
• Publishing required information, such as annual accounts, budget, financial statements and other relevant data, for public transparency. 

Tax benefits

The ANBI status provides significant tax advantages. Donations are tax-deductible for donors from their Dutch income tax or corporate income tax. For donations to a cultural ANBI, donors may claim a higher deduction than the donation itself in both income and corporate income tax. ANBIs are also exempt from certain gift and inheritance taxes on inheritances and donations used for the public interest.  

Reasons why organisations seek ANBI status

Dutch organisations and eligible foreign institutions highly pursue ANBI status to access key tax advantages for both the organisation and its donors. Additionally, the designation enhances credibility and public trust, while also increasing fundraising potential by allowing donors to deduct their donations.  

How do you apply for ANBI status?

The Dutch Tax Administration handles applications for ANBI status. To apply, the institution must first meet the required conditions mentioned above. Then, it must obtain and complete the application form, gather the supporting documents and mail everything to the dedicated ANBI Expertisecentrum (ANBI Expertise Centre) of the Tax Administration.  

It is strongly advised to visit the Tax Administration’s official website or speak with an expert advisor, considering that specific forms and requirements, especially for foreign organisations, are subject to change.  

How Bolder Netherlands helps ANBI Foundations

Bolder Group Netherlands offers comprehensive and tailored services for foundations seeking to obtain and maintain ANBI status. We can assist you with: 

• Initial Setup & Structuring: Helps select and structure the right legal form; drafting the necessary Articles of Association and policy plan  
• Application for ANBI Status: Manages the full application by assessing compliance and submitting the documentation to the Dutch Tax Authorities 
• Tax Planning: Provides ongoing support through expert tax planning to maximise benefits and navigate complex Dutch tax laws 
• Governance & Compliance: Ensures ongoing compliance with all reporting, publication and funds usage rules to maintain the ANBI status 
• Financial Reporting & Audit Support: Prepares annual financial statements and assists with audits 
• Operational Support: Provides administrative support such as bookkeeping and accounting  

Our expertise in Dutch legal and tax frameworks, combined with a deep understanding of cross-border compliance complexities and a transparent and cost-effective approach to navigating the requirements, are just a few reasons why you should choose Bolder Netherlands as your ANBI foundation partner.  

Contact our team today to learn more about how we can help you.  

Bolder Group does not provide financial, tax or legal advice and the information contained herein is meant for general information purposes only. We strongly recommend that before acting on any of the information contained herein, readers should consult with their professional advisers. The Bolder Group accepts no liability for any errors or omissions in the information, or the consequences resulting from any action taken by a reader based on the information provided herein.

Bolder Group refers to the global network of independent subsidiaries of Bolder Group Holding BV. Bolder Group Holding BV provides no client services. Such services are provided solely by the independent companies within the Bolder Group which are each legally distinct and separate entities and have no authority (actual, apparent, implied or otherwise) to obligate or bind Bolder Group Holding BV in any manner whatsoever. The operations of the Bolder Group are conducted independently and have no affiliation with third party financial, tax or legal advisory firms or corporations.