We herewith provide you with some general information about the Dutch notion of
“Institution for the general benefit.” In Dutch: Algemeen Nut Beogende Instelling
(hereafter: the ANBI).
1. History of the ANBI
Dutch foundations (Dutch: stichting) have had prominent positions in the Dutch
society for decades. According to article 2: 285, paragraph 1, of the Dutch Civil Code
(Dutch: BW): a foundation is a legal person created by a legal act which has no
members and whose purpose is to realize an object stated in its articles using capital
allocated to such purpose. In the Dutch inheritance and gift tax (Dutch: Successiewet
1956, hereafter: SW) act is determined that acquisitions from and by a foundation
(Dutch: Stichting) are exempt if the acquisition is made with the general benefit
(Dutch: het algemeen belang). If the foundation doesn’t serve the general benefit, the
acquisition will be taxed. 1 Since 2006 it has been necessary to be registered as an
ANBI to receive a bequest (Dutch: legaat) and/or a gift (Dutch: schenking) free of
Dutch gift / inheritance tax (Dutch: erf- en schenkbelasting). Moreover, donators can
only deduct gifts to a registered ANBI from their income. Therefore, it became
necessary for foundations to apply for the ANBI status.
2. Definition and legal form of the ANBI
According to article 5b, paragraph 1, sub a, of the Dutch General Act concerning
Taxes of the Realm (Dutch: Algemene Wet inzake Rijksbelastingen, hereafter: AWR)
the ANBI is defined as an institution – not being a company (Dutch: vennootschap)
with a capital divided into shares, a cooperative association (Dutch: cooperatie), a
mutual insurance association (Dutch: onderlinge waarborgmaatschappij) or another
entity that may issue participation certificates (Dutch: bewijzen van
deelgerechtigdheid) – which:
1. aims for 90% or more to serve the general benefit;
2. publishes its data through an electronic way on the internet;
3. complies with the specific conditions;
4. is resident in the Kingdom of The Netherlands, in an EU-member state, or a
state designated by a Dutch government regulation;
5. has been designated as such by the Inspector of the Dutch Tax Authorities.