Abstract
The past year also saw the necessary legislative changes for non-profit organisations (ANBIs), but there were also adjustments to regulations, policy decisions by the State Secretary and knowledge group positions by the Tax Administration. Unlike what was announced in the Heads of Agreement, the gift deduction in income tax and corporate income tax will remain intact for the time being. This contribution as the first part of a diptych discusses recent and future tax changes in legislation affecting ANBIs that are relevant for practice. Part 2 discusses changes in regulations and policies of the Tax Administration.
| Translated title of the contribution | Charities anno 2025: topicalities in charity law - an update |
|---|---|
| Original language | Dutch |
| Article number | 8 |
| Number of pages | 6 |
| Journal | Fiscale Berichten voor het Notariaat |
| Volume | 2025 |
| Issue number | 8 |
| Publication status | Published - 27 Feb 2025 |