The information on this page is intended as a practical starting point. When in doubt, consult the Belastingdienst directly or seek advice from a professional ANBI advisor. Rules and interpretations can change, and your specific situation may require tailored guidance.
What conditions must be met by an ANBI?
Tip: check the Dutch version (and translate it in your browser if needed): it contains subpages with more detail than the English version of the Belastingdienst website.
How long does the ANBI application process take?
After the Belastingdienst (Dutch Tax Authority) receives and reviews your application, you will receive a written decision (beschikking) within 8 weeks according to the Belastingdienst website . This will either confirm your ANBI status or decline your application with reasons given.
In practice:
- The process may be shorter (some of our customers got it in 3 weeks only!).
- The process may take longer if the ANBI Expertisecentrum has additional questions or if your application is more complex (source: Belastingdienst).
A donor requires ANBI status. What should we consider?
Before treating ANBI status as a hard requirement, it's worth understanding why the donor considers it important, and whether the underlying concern can be addressed another way, such as through other quality assurances or governance safeguards.
What's often overlooked: tax-deductible donations to ANBIs are capped at €100,000 per year (source: Belastingdienst ). Many major donors are likely already above that threshold, which means ANBI status may offer them little or no additional tax benefit.
Does an ANBI foundation need at least 3 board members?
Not necessarily. The "minimum 3 board members" rule is a common rule of thumb — not a legal requirement.
The Dutch Tax Authority's ANBI conditions only specify the beschikkingsmachtcriterium (control criterion): board members and policymakers may not hold a majority of control over the organisation's assets, and no individual board member may hold a casting vote or veto.
In practice, this is usually satisfied by appointing 3 board members. However, other arrangements can also meet the criterion — for example, establishing a Supervisory Board (Raad van Toezicht) or consistently documenting in minutes that decisions are genuinely made jointly. Please consult an ANBI-expert if you prefer to take this (less common) route.
We want to incorporate our foundation with 2 board members. What are our options?
Two paths:
- Consult an ANBI expert before applying for ANBI status, to confirm whether your specific setup meets the control criterion without a third board member.
- Register two board members now , leave ANBI status aside for the moment, and add a third board member later if needed. (Downside: extra notary costs.)
⚠️ Don't assume two board members automatically disqualifies you for ANBI — but do verify before applying.
Can a founder/executive be paid if they're on the ANBI board?
Not in the standard setup. ANBI statutes typically state that board members receive no remuneration; only expense reimbursement and a modest attendance fee (vacatiegeld). This means a founder who sits on the board cannot be paid for their executive work.
The solution is the Raad van Toezicht (RvT) model:
- The founder remains the sole (or executive) statutory board member (statutair/uitvoerend bestuurder), retaining formal decision-making authority.
- An independent RvT (minimum three members) is established to oversee policy and general affairs, and to set the executive board member's remuneration.
- A paid executive board member under RvT supervision is permitted for ANBI foundations, provided the remuneration is not excessive and the RvT exercises genuinely independent oversight.
What are the requirements for the RvT itself?
- Minimum three members (= standard practice)
- The majority must be fully independent — no financial or personal ties to the foundation or its (potential) beneficiaries
- A RvT regulations document (reglement ) must be drawn up after the RvT is established (typically required by the statutes)
- The executive board member's remuneration must be documented and substantiated , so the Belastingdienst can verify it is not excessive during an ANBI review
Is there an official ANBI logo for our website?
No. The Belastingdienst has not created an official ANBI logo, and there is no requirement to display one.
Geef.nl , a Dutch donation platform, designed their own ANBI logo. Using it requires registering your organization with Geef.nl . See the conditions on their website.
Two simpler alternatives work just as well:
- Footer text. A short line such as "Stichting X is an ANBI (RSIN: 123456789)" is sufficient to communicate ANBI status to donors and visitors.
- Legal & governance page. Publish your ANBI number together with the required documents on a dedicated page. The School for Moral Ambition's legal & governance page is a practical example of this approach.