Charity & ANBI: strategic giving with social impact

Organizations that are committed to the public interest can, upon request, be granted ANBI status by the Dutch Tax and Customs Administration, where ANBI stands for "algemeen nut beogende instelling" (public benefit organization). This recognition opens the door to various tax benefits and, at the same time, creates room for sustainable social engagement.

ANBIs play an essential role in society. They strengthen the cultural landscape, support vulnerable groups, and contribute to social innovation. A solid legal and tax structure is of great importance in this regard, particularly because there are various pitfalls and tax regulations often lag several years behind social developments, such as in the areas of program-related investments and philanthrocapitalism.

Tax benefits of ANBI status

ANBI status brings attractive tax benefits for both the organization and the donors involved:

• Donations may be eligible for deduction from income tax and corporate income tax
• ANBIs are exempt from gift and inheritance tax
• Payments made 'for the general benefit' are exempt from gift tax

Without ANBI status, these taxes may amount to 40% of the acquisition value, which significantly limits the effectiveness of a donation.

HVK Stevens: structuring with vision and precision

Obtaining ANBI status requires that the institution serves the public interest. The Tax and Customs Administration applies clear criteria for this, focusing on, among other things, the policy plan, the articles of association, and the actual activities. This requires careful preparation and clear documentation.

HVK Stevens offers support in setting up, structuring, or optimizing social initiatives and charities. Our multidisciplinary teams advise on, among other things:

• The application procedure for ANBI recognition
• The design and assessment of the required policy plans and governance structures
• Legal structuring, such as drafting or amending articles of association
• The establishment and structuring of foundations and other entities
• Assessing impact investing structures
• Assessing the required reports and disclosures on assets
• Preliminary consultation with the tax authorities where possible
• Assisting with ANBI book audits carried out by the Tax Authorities

The integrated collaboration between tax specialists and lawyers at HVK Stevens ensures that strategy and implementation are seamlessly aligned.

Expertise for those who want to bring about social change

Increasingly, wealthy families, entrepreneurs, and investors are choosing to give structure to their social ambitions through their own foundations or funds. This often raises questions about tax frameworks, legal structures, and administrative organization. Professional guidance ensures that the initiative not only meets legal requirements but is also future-proof.

With a well-considered and committed approach, an eye for detail, and a sense of social value, HVK Stevens helps create sustainable solutions that generate impact—both fiscal and social.