What ANBI status gives you
With one registration, you get three benefits. The foundation receives gifts and inheritances free of gift and inheritance tax. Donors deduct their gifts under the income tax rules, and a periodic gift agreed for five years is fully deductible. The family business can also give from the BV, within the normal limits for companies. Giving is then more tax efficient for the family.
The public benefit test
The foundation must meet the 90% test. At least ninety percent of its means and activities must be for the public benefit. The foundation needs an up-to-date policy plan, modest pay for the board, published accounts and the online transparency page that the rules require. Family members may run the foundation. The public must still benefit from its work, and the articles are written to ensure this balance.
Read about the holding, the participation exemption and the dividend paid to the parent company on the Dutch holding structure for non-residents. For the yearly paperwork, see corporate secretarial services in the Netherlands.
Your Dutch company needs an address in the trade register. You choose that address and sign the contract yourself. See what the law asks of a business address in the Netherlands.
The setup in weeks
The notary creates the stichting by deed, with articles drafted to meet the ANBI tests. The foundation is registered with the Tax Administration, and its transparency page is published online. The first agreements for periodic gifts are usually signed within the same season. In the family structure, the ANBI is usually added to the STAK and the holding company. The family arranges its giving as formally as the rest of the structure. See the wider family setup and how heirs learn to manage wealth.