Tax and ANBI

Here you can find essential information about donating with a tax benefit. The rules apply to everyone liable to pay tax in the Netherlands. If you make good use of it, you can contribute more. In Belgium, it is not yet possible to donate with tax benefits.

Tax benefit with an ANBI

Doneer Effectief is a Public Benefit Organisation (Dutch: Algemeen Nut Beogende Instelling)1. An ANBI must commit itself almost entirely to the common good. It must also be registered with the Dutch tax authorities.

ANBIs do not pay tax on the donations they receive. This means they can put 100% of the gift towards their cause. They do not pay inheritance tax on gifts from inheritance either. When an organisation is not registered as an ANBI, it pays 30-40% in inheritance tax. There are great advantages associated with donating to an ANBI. For the donor, the gift is tax deductible. This saving can enable you to donate more.

Ordinary or one-off donation

Ordinary or one-off donations to an ANBI are tax deductible if they are higher than 1% of the combined income (of you and your fiscal partner, if any) up to a maximum of 10%. Donations are deductible from €60. Please note: a periodic transfer without an underlying agreement is not yet recognised as a periodic gift by the tax authorities. See below.

Periodic gift

The tax authorities describe a periodic gift as:

  • Donations in the form of fixed and regular, periodic payments for at least five years
  • Gifts that cease upon death
  • Up to an annual amount of €250,000.-  

Periodic gifts are deductible if the donor enters into an obligation to donate a fixed amount for at least five years. This is done through the means of signing a document known as a ‘periodic gift agreement’ . If the beneficiary is registered as an ANBI, your donation will be deductible. You can find more information on the tax authorities website Belastingdienst – Giften.

You can commit to a periodic donation with Doneer Effectief using this form. Please send your signed form digitally to our helpdesk at contact@doneereffectief.nl for completion. You can also contact us there if you’ve any questions.

Please note: as of 2020, the rate for deductions will be reduced for higher incomes. For more information see Belastingdienst – Afbouw tarief aftrekposten.

One-off or periodic can make a difference. The difference in tax benefit between a one-off or periodic donation can be considerable, especially for larger amounts.

Wendy van der Werff

Office Manager

As office manager, I am happy to answer all your questions. This can, for example, be about periodic donations and tax deductions. I enjoy having personal contact with our (potential) donors. Please feel free to contact me.

Let us help you get started

We are committed to making donating effectively as easy as possible for you. You are welcome to ask us any questions you may have.
Our service is completely free.

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