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ARTICLE · 20 OCTOBER 2025

Meer duidelijkheid voor ANBI's: Beleidsbesluit 2025

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Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Mirjam Nwanwuna
Mirjam Nwanwuna
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Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling. In het onderstaande lichten we de belangrijkste voorwaarden van de ANBI nader toe, én bespreken we de belangrijkste aandachtspunten uit het beleidsbesluit.

Instellingen kunnen gebruikmaken van de ANBI-regeling. Hiervoor gelden de nodige strikte voorwaarden. Algemeen nut beogende instellingen (ANBI's) kunnen bij de Belastingdienst een verzoek indienen voor de ANBI-status. ANBI's zijn vrijgesteld voor de schenk- en erfbelasting. Daarnaast kunnen belastingplichtigen fiscale faciliteiten genieten als ze schenken aan een ANBI.

Voor ANBI's gelden strikte eisen, zoals:

voor minimaal 90% het algemeen nut beogen

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