ANBI FAQs
What conditions must be met by an ANBI?
Does an ANBI foundation need at least 3 board members?
Not necessarily. The "minimum 3 board members" rule is a common rule of thumb — not a legal requirement.
The Dutch Tax Authority's ANBI conditions only specify the beschikkingsmachtcriterium (control criterion): board members and policymakers may not hold a majority of control over the organisation's assets, and no individual board member may hold a casting vote or veto.
In practice, this is usually satisfied by appointing 3 board members. However, other arrangements can also meet the criterion — for example, establishing a Supervisory Board (Raad van Toezicht) or consistently documenting in minutes that decisions are genuinely made jointly. Please consult an ANBI-expert if you prefer to take this (less common) route.
We want to incorporate our foundation with 2 board members. What are our options?
Two paths:
Consult an ANBI expert before applying for ANBI status, to confirm whether your specific setup meets the control criterion without a third board member.
Register two board members now , leave ANBI status aside for the moment, and add a third board member later if needed. (Downside: extra notary costs.)
Don't assume two board members automatically disqualifies you for ANBI — but do verify before applying.
A donor requires ANBI status. What should we consider?
Before treating ANBI status as a hard requirement, it's worth understanding why the donor considers it important — and whether the underlying concern can be addressed another way, such as through other quality assurances or governance safeguards.
What's often overlooked: It's also worth noting that tax-deductible donations to ANBIs are capped at €100,000 per year ( Belastingdienst ). Many major donors are likely already above that threshold, which means ANBI status may offer them little or no additional tax benefit.
Can a founder/executive be paid if they're on the ANBI board?
Not in the standard setup. ANBI statutes typically state that board members receive no remuneration — only expense reimbursement and a modest attendance fee (vacatiegeld). This means a founder who sits on the board cannot be paid for their executive work in the standard model.
The solution is the Raad van Toezicht (RvT) model:
- The founder remains the sole (or executive) statutory board member ( statutair bestuurder ), retaining formal decision-making authority and the executive role.
- An independent RvT (minimum three members) is established to oversee policy and general affairs — and crucially, to set the executive board member's remuneration.
- A paid executive board member under RvT supervision is permitted for ANBI foundations, provided the remuneration is not excessive and the RvT exercises genuinely independent oversight.
What are the requirements for the RvT itself?
- Minimum three members
- The majority must be fully independent — no financial or personal ties to the foundation or its (potential) beneficiaries
- A RvT regulations document (reglement ) must be drawn up after the RvT is established (typically required by the statutes)
- The executive board member's remuneration must be documented and substantiated , so the Belastingdienst can verify it is not excessive during an ANBI review