Public Benefit Organisations: tax advantages and conditions

A Public Benefit Organisation (PBO) is a foreign ANBI, which means in Dutch: Algemeen Nut Beogende Instelling (ANBI). An organisation can only be an ANBI if it’s organisation’s efforts are almost entirely committed to the public benefit. To be qualified as a ANBI, you must meet all conditions.

What is a Public Benefit Organisation?

PBOs are entitled to make use of specific Dutch tax advantages.


Which tax advantages are available to a Public Benefit Organisation?

ANBIs have a number of tax advantages


What conditions must be met by an ANBI?

To be qualified as an ANBI, you must meet all conditions


Publishing ANBI information on a website

As of January 1st 2014 new conditions apply to ANBIs when they will have to publish a number of particulars on an internet site.


How do you apply for designation as an ANBI?

An ANBI may have its registered offices in a Member State of the European Union, Aruba, Curaçao, Sint Maarten, Bonaire, St. Eustatius and Saba (the BES Islands) or another designated state.


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