Which tax advantages are available to a Public Benefit Organisation?
Public Benefit Organisations (PBOs) are offered a number of tax advantages:
- A PBO does not pay Dutch inheritance tax or gift tax on inheritances or gifts that the institution allocates to the general good.
- A PBO does not pay Dutch gift tax on gifts that the institution makes for the general good.
- Natural and legal persons making donations to a PBO may deduct their gifts from their Dutch income tax or corporate income tax.