More clarity for charitable institutions: policy decision 2025

This summer, the State Secretary for Finance published a new decree concerning the Dutch ANBI regime (Public Benefit Organisations). Below, we outline the key requirements applicable to ANBIs and highlight the main points of attention arising from the new policy decision.

Organisations may benefit from the ANBI regime, provided they meet a number of strict conditions. Public Benefit Organisations (Algemeen Nut Beogende Instellingen, or ANBIs) can submit an application to the Dutch Tax Authorities (Belastingdienst) for ANBI status. ANBIs are exempt from gift and inheritance tax. In addition, donors may qualify for specific tax deductions on donations made to an ANBI.

Core requirements for ANBIs include:

In the new decree the State Secretary addresses, among other matters, the public benefit requirement, the circumstances under which ANBI status may be granted or revoked, the position of non-EU ANBIs, the spending criterion, the remuneration rules, and the distinction between activities of a public-benefit nature and those of a commercial nature. Two aspects are discussed in more detail below:

Foreign ANBIs
Institutions established outside the EU may be recognised as ANBIs. However, they are required to provide additional information enabling the ANBI Expertise Centre to assess whether the institution meets all statutory conditions.

Anti-accumulation requirement (bestedingscriterium)
The decree provides extensive guidance on the spending criterion, also named the anti-accumulation requirement. This criterion stipulates that an ANBI may not retain more capital than is reasonably necessary to ensure the continuity of its activities in pursuit of its charitable objectives.

The decree introduces new policy positions on matters as the retention of investments, forming of reserves, and the treatment of realised and unrealised investment returns. Assets and investments may be retained under certain conditions, but the main goal should ultimately be to use them for the organization’s charitable purpose.

ANBIs and crowdfunding
Reflecting recent social developments, the decree also explicitly addresses the ANBI- regime for crowdfunding platforms. Such platforms may qualify for ANBI status provided they pursue a sufficiently concrete charitable purpose of their own and maintain adequate safeguards to ensure that this purpose is achieved.

At BUREN, we can assist you with establishing a Public Benefit Organisation, applying for ANBI status, or a review of your Public Benefit Organisation against the ANBI requirements.