Netherlands ANBI, Stichting, and Non-Profit Tax Guide

Stichting (Foundation) — Legal and Fiscal Framework

• Legal form — stichting: A stichting is a legal entity with no members and no shareholders. It is created by notarial deed (notariële akte) and registered with the Kamer van Koophandel (KvK). The stichting has a board (bestuur) that manages the foundation. It can hold assets, enter into contracts, sue and be sued, and carry out business activities — but it cannot distribute profits to founders or board members (uitkeringsverbod — the profit ban). All profits must be used for the statutory purpose (statutaire doel).
• Corporate tax liability: A stichting is subject to 25.8% corporate tax on its business income (profits from commercial activities) unless it has ANBI status (see below). A stichting that operates a business (onderneming) — e.g., a museum with a shop, a school with a cafeteria — is subject to corporate tax on the business profits. A stichting that purely holds assets (vermogensbeheer) and manages charitable activities is generally not subject to corporate tax (no business enterprise). The Belastingdienst assesses whether the stichting's activities constitute an enterprise (onderneming) based on: scale, profit motive, competition with commercial entities, and systematic organisation.
• VAT — stichting activities: A stichting may be subject to VAT if it provides taxable services (training, events, consulting, admission fees). Many stichtingen are below the VAT registration threshold, or their activities are exempt (healthcare, education, culture, sports). Fundraising activities (donations, grants) are outside the scope of VAT. Sponsorship income (where the sponsor receives advertising) is subject to 21% VAT.

ANBI Status — Algemeen Nut Beogende Instelling

• What is ANBI? ANBI status is a tax designation for organisations that serve the general public benefit (algemeen nut). Qualifying purposes include: welfare, culture, education, science, healthcare, religion, human rights, environmental protection, sports (amateur), and development aid. The organisation must be a non-profit and must not distribute profits to founders, board members, or other private individuals. ANBI status is granted by the Belastingdienst and the organisation is listed on the ANBI register (ANBI-register).
• Tax benefits of ANBI status: (a) 0% corporate tax rate on profits from the ANBI's activities (if the activities qualify as exempt — most do), (b) giftenaftrek (gift deduction) for donors — donations to an ANBI are deductible for income tax and corporate tax purposes, (c) exemption from inheritance and gift tax — bequests and gifts to an ANBI are exempt from schenk- en erfbelasting, (d) reduced energy tax (energiebelasting) — ANBIs may qualify for reduced rates on gas and electricity, and (e) no VAT on collection boxes — street and door-to-door collections are VAT-exempt.
• Conditions for ANBI status: (a) the organisation must have a statutory purpose (statutair doel) that serves the general public benefit, (b) at least 90% of its activities must serve the ANBI purpose (the 90%-toets), (c) the organisation must have a board (bestuur) with at least three members, (d) board members must not be paid (or only reasonable expense reimbursement — no directorial salary), (e) the organisation must have a remuneration policy (beloningsbeleid) published online, (f) the organisation must have a policy plan (beleidsplan) describing the activities, funding, and expenditure, (g) the organisation must publish annual financial statements (jaarrekening) on its website, (h) the organisation must maintain a reasonable balance (redelijke verhouding) between income and expenditure — accumulated reserves must be justified by the policy plan.
• ANBI application process: The stichting applies for ANBI status by submitting a request to the Belastingdienst with: the notarial deed, the policy plan, the board composition, and a description of activities. Processing time: 3–6 months. The Belastingdienst may request additional information. The ANBI status is retroactive to the date of application if all conditions are met.
• ANBI register: The Belastingdienst maintains a public ANBI register (ANBI-register) at belastingdienst.nl/anbi. All ANBIs must be registered. The register includes: name, RSIN (fiscal number), address, ANBI category, and the date of ANBI status. The register is used by donors to verify that their donations qualify for the giftenaftrek.

Giftenaftrek — Gift Deduction for Donors

• Periodic gifts (periodieke giften): A donor who commits to making regular, recurring donations to an ANBI for at least 5 years (by notarial deed or agreement under private law) can deduct the full donation amount in box 1 (up to 100% of income — effectively unlimited). The periodic gift must be: (a) a fixed annual or more frequent amount, (b) for a minimum of 5 consecutive years, (c) documented in a notarial deed or a written agreement between the donor and the ANBI, and (d) actually paid each year. Periodic gifts are deducted at the donor's marginal rate (up to 49.5%). This is the most tax-efficient way to make charitable donations in the Netherlands.
• One-off gifts (gewone giften): One-off donations to an ANBI are deductible in box 1 (if the donor is a business) or box 3 (for personal donations). The deduction is limited to 1% of income (box 1) or 10% of income for periodic gifts. The limit for box 3 donations is: 10% of income before the deduction, with a minimum of €60. Sibling/spousal gifts to the same ANBI can be combined (fiscale partners).
• Corporate gift deduction: Companies donating to an ANBI can deduct the donation as a business expense (box 1, corporate tax at 25.8%). The deduction is limited to 50% of the company's profit (but no maximum amount). Sponsorship payments where the company receives advertising or branding in return are not deductible as gifts — they are marketing costs (deductible as regular business expenses, subject to 21% VAT).
• Cultuur-ANBI — higher limits: Donations to Cultuur-ANBIs (museums, orchestras, theatres, film festivals, heritage organisations) qualify for a multiplier (1.25× or 1.5× deduction). The donor can deduct 125% (or 150% for certain categories) of the donation amount. The Cultuur-ANBI designation is a subcategory of ANBI specifically for cultural institutions. The higher deduction applies only to one-off gifts, not periodic gifts.

SBBI — Sociaal Belang Behartigende Instelling

• SBBI status: SBBI (sociaal belang behartigende instelling — social interest organisation) is a lighter version of ANBI for organisations that serve a social rather than general public interest. Examples: sports clubs (sportverenigingen), hobby clubs, alumni associations, student associations, trade unions, and professional associations. SBBI status is easier to obtain than ANBI and has fewer transparency requirements.
• Tax benefits of SBBI: (a) exemption from corporate tax — SBBI organisations are generally not subject to corporate tax on their membership fees and social activities (unless they operate a commercial business), (b) gift deduction for donors — donations to an SBBI qualify for the giftenaftrek, but at lower limits than ANBI, and (c) no inheritance tax on bequests to SBBIs (same as ANBI). The SBBI does not need to publish financial statements or a policy plan (unlike ANBI).
• Transition from SBBI to ANBI: An SBBI can apply for ANBI status if its activities serve the general public benefit (not just a social group). Many sports clubs with community outreach programs, cultural associations, and youth organisations upgrade to ANBI for the higher gift deduction limits and the Cultuur-ANBI multiplier.

VAT on Fundraising and Non-Profit Activities

• Membership fees (contributies): Membership fees of most non-profit organisations (sports clubs, cultural associations, hobby clubs) are exempt from VAT. The exemption applies if the organisation is an SBBI (or an equivalent social organisation) and the membership fee is not purely a payment for services (e.g., a gym membership where the fee directly pays for facilities may be taxable).
• Fundraising events (wervingsacties): Fundraising events (galas, auctions, fairs, concerts) organised by an ANBI or SBBI are generally exempt from VAT if the proceeds are used for the charitable purpose. The exemption applies to occasional events (not more than 4 per year). Professional event organisers running commercial events on behalf of a charity are subject to VAT.
• Collections (collectes): Street collections, door-to-door collections, and church collections are outside the scope of VAT (no VAT due). Online donations (via a website, crowdfunding platform) are also outside the scope — they are considered gifts, not payments for services.
• Sponsorship income: If a company sponsors a non-profit and receives advertising (logo on website, banner at events, name in program), the sponsorship payment is subject to 21% VAT — the non-profit must charge VAT. If the sponsorship is a pure donation with no consideration (no advertising or branding), it is outside the scope of VAT.
• Social enterprises (sociale ondernemingen): The Netherlands does not have a specific "social enterprise" legal form. Social enterprises typically use the BV (with social purpose in the articles of association) or the stichting (for non-profit activities). The Stichting Ondernemingsraad and the Social Enterprise NL association have advocated for a legal form (maatschappelijke BV). In practice, most social enterprises operate as a BV with a social mission and seek ANBI status for their charitable activities.

For stichting formation and notarial deed requirements, see our Starting a Business Guide →. For gift tax implications of large donations, see our Inheritance and Gift Tax Guide →. For VAT on membership fees and fundraising, see our VAT/BTW Guide →.