Since 2008 the Dutch Tax Administration can designate an institution to be a “Public Benefit Organisation” (Dutch: Algemeen Nut Beogende Instelling, ANBI). EuroClio has this status.

ANBIs have a number of tax advantages, such as:

  • An ANBI does not pay Dutch inheritance tax or gift tax on inheritances.
  • An ANBI does not pay Dutch gift tax on gifts that the organisation awards to the public benefit.
  • Natural and legal persons who donate to an ANBI can deduct their gifts from their Dutch income tax or corporate income tax.

The most important conditions are:

  • At least 90% of the efforts of an ANBI has to be focused on the general good.
  • The ANBI can not be a company with capital divided into shares, a cooperative, a mutual insurance society or another body that may issue participation certificates.
  • At least 90% of the ANBIs efforts must be focused on the general good. The ANBI and the persons directly involved in the ANBI must comply with the integrity requirements.
  • An ANBI director or person determining the policy may not treat the ANBI’s assets as personal assets. The assets must be segregated.
  • An ANBI may not retain more assets than reasonably required for the institutions work. For this reason the ANBI’s assets must remain limited.
  • The ANBI directors’ remuneration must be restricted to an expense allowance or a minimum attendance fee.
  • An ANBI must possess an up-to-date policy plan.
  • The ANBI’s costs must be in reasonable proportion to its expenditure.
  • The ANBI funds remaining after dissolution must be allocated to a general good objective identical to the ANBI’s objective.
  • An ANBI is governed by specific administrative obligation.

To keep the ANBI status it is necessary to make a report one its spending, activities fundraising activities public.

You can find them here: