As a board member, you are committed to your association or foundation. It is therefore important to stay informed of current developments so you can respond appropriately to changes and take advantage of opportunities.

We have compiled several key updates for you, including:

  • What is the difference between an ANBI and an SBBI?

  • Is your organisation classified as an ANBI or an SBBI?

  • Do you need to pay corporate income tax?

  • Are you eligible for the volunteers’ deduction, and what reimbursements can you make to volunteers?

  • What does the canteen scheme involve?
     

Open handbook


Published on 5 June 2025

 

Contact us

*
*
*
*
*

More whitepapers

Company bicycle

What fiscal conditions apply to this scheme, what types of bicycles are included, how does private use factor into this, and how is a company bicycle treated for income tax purposes if used by an entrepreneur?

Gifts and loans to children

Could your child benefit from financial support? Perhaps for education costs, purchasing a home, or during periods of unemployment? Your financial assistance could help make these dreams achievable!

Tax group for corporate income tax

If your business operates through multiple private limited companies (BVs), it might be advantageous—where possible—to combine these BVs into a tax group. Such a tax group is possible under specific conditions for both corporate income tax and VAT.