What ANBI status delivers
Three exemptions in one register entry: the foundation receives gifts and inheritances free of gift and inheritance tax, donors deduct within the income-tax rules (periodic gifts committed for five years deduct fully), and the family business can give from the BV within corporate limits. The status turns a family’s giving from after-tax leftovers into pre-tax strategy.
The test behind the status
The 90% line: the foundation’s means and activities serve the public benefit for at least ninety percent, with an up-to-date policy plan, modest board remuneration, published accounts and the online transparency page the rules require. Family members may govern; the public must benefit — the balance the statutes are drafted to hold.
The setup in weeks
Stichting by notarial deed, statutes drafted to the ANBI tests, registration with the tax administration, transparency page live — and the first periodic-gift agreements signed the same season. In the family architecture the ANBI sits beside the STAK and the holding: giving chartered like everything else: the architecture and where heirs learn stewardship.