Improvement opportunities and potential changes for ANBIs
02/06/26
On 1 June 2026, State Secretary Eerenberg informed the House of Representatives about the status of the proposed improvements to the ANBI regime. The most significant measure is the proposal to introduce a spending obligation for former ANBIs as of 1 January 2029. In addition, the State Secretary addresses the support of non-ANBI organisations, and a substantive response to the Beter Geven III advisory report on an alternative for the 'giving from a company' scheme is still to follow.
Background
On 1 July 2025, the previous State Secretary of Finance sent the government's response to the evaluation of the ANBI and SBBI regulations to the House of Representatives. In that response, measures and further investigations were announced. Read more about that government response in our Tax News article ‘Government response to the evaluation of the ANBI regime and family foundations’. With his letter of 1 June 2026, State Secretary Eerenberg provides an update on the status of these announced measures and investigations. The State Secretary’s focus is on preventing the improper use of the ANBI regime.
'Giving from a company' scheme
The 'giving from a company' scheme (geven uit de vennootschap), introduced on 1 January 2024, was abolished as of 1 January 2025. The philanthropy sector regrets this abolition and the advisory committee Rinnooy Kan has proposed an alternative (advisory report Beter Geven III). The State Secretary will respond to this advisory report before the summer. The evaluation of the abolition of the scheme will be included in the next evaluation of the gift deduction (scheduled for 2028). It follows that the State Secretary sees no immediate reason to introduce an alternative for the ‘giving from a company’ scheme.
No giving subsidy as alternative to the gift deduction
The government has decided not to explore a giving subsidy (geefsubsidie) as an alternative to the gift deduction. This is because a giving subsidy would entail greater administrative burdens for the receiving institutions and would be difficult to implement.
Supervision of ANBIs
Supervision is being strengthened through a tactical enforcement plan. This includes the intensification of supervision, improvement of data availability, and expansion of collaboration with the philanthropy sector. The ANBI portal, for which the legal basis has been established in the Fiscal Collection Act 2026 (Fiscale Verzamelwet 2026), is expected to be fully operational around 2030.
Collaboration with the sector
In late 2025, the Dutch tax authorities, Goede Doelen Nederland, the Commissie Normstelling, and the CBF signed a renewed cooperation covenant. The underlying principle is that the parties recognise each other's supervisory assessments where their standards are comparable. In the coming period, the Dutch tax authorities will continue to strengthen and expand their collaboration with the philanthropy sector.
Reducing regulatory burden
To reduce regulatory burden for volunteer organisations and philanthropic institutions, the government sees the following improvements. First, the Dutch tax authorities will pay more attention on their communication channels to the possibility of submitting a request for a group decision (groepsbeschikking). In addition, since 2023 it has been possible to apply for ANBI status digitally. Furthermore, the online ANBI desk is intended for small and medium-sized applicants for ANBI status and provides practical guidance on the ANBI requirements.
Supporting organisations without ANBI status
The State Secretary clarifies the scope for ANBIs to collaborate with organisations that do not hold ANBI status. The distinction centres on the type of ANBI involved. Support foundations (steunstichtingen) may only support organisations that themselves hold ANBI status. ANBIs that pursue their own public benefit objective have greater flexibility: they may also fund non-ANBI organisations, provided they can demonstrate that the funds are used in line with their public benefit purpose. In practice, this condition will generally be met where the ANBI earmarks funds for a specific project and monitors how they are spent, including in the case of longer-term projects. This is an important commitment for practice, as considerable uncertainty existed our the past months regarding the question of whether ANBIs may support (inter)national partner or sister organisations and whether such support may also be structural in nature. The Dutch tax authorities are considering whether they can publish further practical guidance on this topic.
Board composition of ANBIs
One of the ANBI conditions is the disposal power criterion (beschikkingsmachtcriterium). This condition means that both the articles of association and the facts must show that no natural or legal person can dispose of the ANBI’s assets as if they were their own. The composition of the ANBI board can play a role in this. The State Secretary has examined two possible ways to tighten the disposal power criterion: a prohibition on a family majority in the governing body, and a requirement of at least three board members.
Regarding a prohibition on a family majority in the governing body, the State Secretary acknowledges that family members may not operate sufficiently independently, as a result of which one person may in fact have control or a private interest may be served. At the same time, a family majority in the governing body does not by definition mean that the organisation cannot pursue a public benefit purpose. Moreover, this option raises delineation issues, such as the question whether only blood relatives or also in-laws and partners should fall within the concept of ‘family’, and would require institutions to amend their articles of association and board composition. Smaller organisations in particular could have difficulty finding suitable replacement board members.
The State Secretary sees no merit in the option of a mandatory minimum number of board members. Having a small board does not by definition indicate that a private interest is being served. Moreover, this option would entail additional administrative burdens for institutions.
Because the State Secretary does not wish to unnecessarily increase regulatory burden, he has decided not to tighten the disposal power criterion for now. In his view, additional regulation would not be effective at this point, given the limited size of the group of ANBIs that may not comply with the current disposal power criterion. In addition, these institutions generally appear willing to meet the requirements.
NSW country estates in an ANBI
The situation in which a country estate qualifying under the Nature Preservation Act (Natuurschoonwet; NSW) has been placed in an ANBI while the former owners continue to reside there is being examined in more detail. The first results are expected in the second half of 2026.
Spending obligation for former ANBIs
The State Secretary has examined three options to ensure that ANBI assets continue to serve the public benefit after loss of ANBI status:
- Spending obligation: requiring all former ANBIs to spend the ANBI assets on public benefit purposes within a reasonable time.
- Introduction of a fiscal final levy upon loss of ANBI status.
- Introduction of a general tax liability for foundations and associations. The State Secretary will inform the House about this option in a separate letter before the summer.
Option 1: Spending obligation for former ANBIs
The most significant measure examined is a spending obligation for former ANBIs. Following the loss of ANBI status, institutions will have two years to deploy their remaining assets for public benefit purposes.
Option 2: Introduction of a fiscal final levy upon loss of ANBI status
The introduction of a fiscal final levy upon loss of ANBI status is intended as an additional incentive to spend the ANBI assets in accordance with the public benefit objective of the institution within a reasonable time and not to retain them unnecessarily. Upon introduction of the final levy, the information obligation could lapse once the former ANBI has paid the final levy. However, this option is not straightforward from a legislative-technical perspective. According to the State Secretary, inclusion in the Inheritance Tax Act (Successiewet) would be the most obvious approach.
The State Secretary concludes that it is desirable to implement and further develop the first option. The State Secretary proposes to lay down this obligation in the Implementation Regulation of the General Tax Act (Uitvoeringsregeling AWR) with effect from 1 January 2029. Institutions that are still subject to the information obligation as a former ANBI on that date will also fall within the scope of the proposed regulation.
What this means for your organisation
ANBIs, including family foundations with ANBI status, may be affected by these developments in several ways. If your organisation is considering relinquishing its ANBI status, the proposed spending obligation is relevant: as of 1 January 2029, any remaining ANBI assets must be spent on public benefit purposes within two years of losing the status. This obligation will also apply to former ANBIs that are still subject to the information obligation as of that date.
For ANBIs that provide financial support to partner organisations without ANBI status, the letter offers welcome clarity. ANBIs with their own public benefit objective may support non-ANBI organisations, provided they can demonstrate that the funds are spent in line with that objective. The Dutch tax authorities will consider whether it is possible to provide practical guidance on the relevant assessment criteria.
Family foundations with ANBI status can note that the State Secretary has decided not to tighten the rules on board composition for the time being. There will be no restriction on the involvement of family members in the governing body, nor will a minimum of three board members be required at this stage.
More broadly, the intensification of supervision and the development of the ANBI portal (expected around 2030) signal that compliance will be monitored more closely in the coming years. It is therefore advisable to verify whether your institution continues to meet all ANBI conditions and to seek expert advice if in doubt.
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