Abstract
The year 2025 brought a lot of tax news for public benefit institutions (ANBIs), also in the field of the donation scheme. In addition to all kinds of studies with recommendations for improving the tax deduction for donations, various Knowledge Group positions were published. The State Secretary has also updated the Gifts Decree. The Advocate General issued an opinion on the deduction of donations to foreign ANBIs. This contribution is devoted to all these tax developments that are relevant to practice and that affect the donors of ANBIs and therefore also the ANBIs themselves.
| Translated title of the contribution | Interesting facts about ANBIs (Dutch charities) autumn 2025: donation scheme, an update |
|---|---|
| Original language | Dutch |
| Article number | 2026-1 |
| Pages (from-to) | 11-17 |
| Number of pages | 7 |
| Journal | Fiscale Berichten voor het Notariaat |
| Volume | 2026 |
| Issue number | 1 |
| Publication status | Published - 31 Jan 2026 |
Keywords
- anbi's
- giftenaftrek
- grensoverschrijdende giften
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