ANBI status for foreign organisations

ANBI status (in English: Public Benefit Organisation, or PBO-status) is a Dutch quality mark for charities. Donations to organisations that are classified as ANBI are subject to fiscally attractive schemes. For example, a donation to an ANBI registered institution is often tax deductible. Although the tax benefits apply to the Dutch tax return, you can also apply for ANBI status as a non-Dutch organization. Naturally this makes it more advantageous for Dutch institutions and individuals to support your charity. Moneywood can help guide you through the process of applying for ANBI status as a foreign organization.

Conditions

Do you want to apply for ANBI status in the Netherlands as a (foreign) organisation? Then you must meet the criteria listed below. If this is the case, we can start your application.

 

  1. The 90% requirement  states that at least 90% of the institution's activities must serve the public interest.
  2. The institution is a non-profit organisation.
  3. The institution and its direct stakeholders comply with the integrity requirement
  4. A natural or legal person may not dispose of the organsations assets as if they were their own assets.
  5. Directors and policymakers may not have a majority control over the organisation's assets. Having a casting vote or veto is also not allowed in the control of the assets;
  6. The publication obligation requires the ANBI to publish specific data online;
  7. The  assets of the ANBI must be limited to what is reasonably necessary for activities beneficial to your organisation's objectives;
  8. There is an up-to-date policy plan;
  9. The remuneration for policymakers may not exceed an expense allowance or (minimal) attendance fees.

Don't meet the requirements? Is it possible to make adjustments to your policy or working method?  If this is not the case, your organization will not be eligible for ANBI status.

It is recommended that (the way in which these criteria are met) be included in the statutes of the institution. If an ANBI no longer meets one or more of the criteria, its status can be revoked.

Forms

 

Does your organisation meet the above requirements? You can apply for ANBI status as a foreign organization with this form. Along with the completed form, you must submit the additional documents and information listed below. The documents may be submitted in English, French or German.

  1. A copy of the instrument of incorporation or a similar document proving the legal status of your institution
  2. Copy of the by-laws (statutes)
  3. Copy of the last financial statements and an explanatory note thereto (annual financial report).
  4. An overview with names and addresses of the directors.
  5. An up-to-date policy plan (Click here to read more about the required information in the policy plan).
  6. Similar status to ANBI in country of residence? A copy of your tax office's tax statement and an extract of the institution's registration in a commercial register.
  7. A copy of the identity document of the person signing the application.
  8. A copy of the statutory (civil) provisions of your country/state on the basis of which the institution was established.

Request

If the requirements are met and the requested attachments are complete, you can start the ANBI application. Within 8 weeks of submitting the application, you should receive a definite answer regarding your request for ANBI status. In the event of a rejection, an appeal is possible.

Obligations ANBI

addition, you must provide the Tax and Customs Administration with insight into the administration if requested, you are also obliged to report changes and ensure the publication obligation remains current. If an ANBI does not comply with the obligations, this may mean that the institution is no longer designated as an ANBI or the ANBI registration can be withdrawn with retroactive effect. You must ensure that you continue to comply with all of the obligations even after your ANBI status has been granted. You could be checked by the ANBI expertise center.

ANBI status

Need help?

Moneywood helps foreign organizations to apply for a Dutch ANBI status. For example, we offer support in making adjustments to meet the conditions or help you get the necessary documents in order. For example, with our template we ensure that your policy plan is in order for the ANBI assessment and we can help you draw up ANBI-proof articles of association.  On the  Tax and Customs Administration  website you can find more information about applying for ANBI status. We can also make the ANBI application for you. For foreign organisations, we have created a special hand-in-help, which gives you a clear overview of what we need for this. Feel free to contact us if you have any questions or need help. We are always happy to think things through with you.

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