An association or foundation can be formed for various purposes, perhaps in the field of social care or health, education, housing, sport or culture. Are you aware of the tax options open to your association or foundation? Deloitte experts have the right answers to your questions.

In practice
Associations and foundations classed as ‘Institutions for General Benefit” (“Algemeen Nut Beogende Instellingen”, or ANBI) are eligible for the tax-efficient ANBI rules. Under certain circumstances, however, your association or foundation may also be liable for corporate tax. This is important for you as a director and for your fellow decision-makers, as it also determines your personal tax liability. It is therefore important to be well-informed, so that you are aware of the position of both your association or foundation and your own position.

The Deloitte approach
Deloitte would welcome the opportunity to help you with these and other tax issues. Together with Deloitte, you can ensure that your association or foundation, and you personally, are in the best possible position. Deloitte experts work daily with associations and foundations, and have the necessary experience and expertise. We will be pleased to advise you, together with our auditors, lawyers and consultants, about your current and future affairs, so that you know where you stand!

Further information
If you would like to know more about your position as an association or foundation, take a look at our office locator page to find an office near you.