ANBI and Stichting Maintenence and Requirements

  • Updated on Jan 20, 2023
  • Published on Apr 13, 2022
  • 4 minute(s) read
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Who is this article for?

For any organization with a legal entity established in The Netherlands.

About This Guide

This guide is intended to help organizations established in The Netherlands stay compliant with Dutch ANBI and stichting regulations. The guide is separated into two sections; stichting requirements and ANBI requirements, as some organizations, will only need the stichting requirements.

This document is not intended to help with establishing a stichting or ANBI. Instead, it is designed to be a guide to regular maintenance.

Stichting

  • Hold at least two board meetings per year, one designated as the Annual Board Meeting.
  • Annual Accounts (financial statements) submitted to The Netherlands Chamber of Commerce KVK via Standard Business Reporting (SBR)
    • Done by an official dutch accounting/audit firm with suitable software and a PKIoverheid certificate. (If you work with a Dutch firm with a certificate, they know what to do.)
    • Updated statements are due three months after the fiscal year.

Annual Board Meeting

  • Management Board Report
  • Appoint the Dutch accounting firm to complete and submit the Annual Accounts
    • The new firm needs to be appointed in the annual meeting if the firm changes.
  • Approve the previous year’s Annual Accounts
  • Approve or update the Beleidsplan
    • If there are no changes, approved as it is
  • If an ANBI, approve Standard Form

Management Board Report

At least once a year, the management must monitor and report on the operation of the internal risk management and control systems and carry out a systematic assessment of their design and effectiveness.

  • Here is what we did
    • Should include KPI or OKRs
  • Here is what we are doing
    • Any big plans or changes
  • Risk Assessment
    • List potential risks and plans to mitigate
  • Review of financial statements

ANBI

ANBI reporting is done by posting the information below on your public website. Then, annually review and update the requirements. Some items, such as the financial statements, will need to be updated every year.

See the appendix for sample websites.

Website Requirements

  • The website page is to be public and accessible. So if someone goes to your website, they should be able to find it with relative ease.
  • The organization’s name
    • If the organization is known to the public under a name other than mentioned in the articles of association, then publish both names.
  • The Standard Form
  • The RSIN (Rechtspersonen Samenwerkingsverbanden Informatie Nummer, Legal Entities and Partnerships Identification Number)
    • Kamer van Koophandel, Chamber of Commerce number
  • Contact details: visiting address, mail address
  • A clear description of the purpose of the ANBI
    • Articles of Association and/or Mission statement
    • Must be in Dutch (can be Dutch and English)
  • Policy Plan
    • Can list the entire policy plan or highlights of the policy plan
    • Must include objectives
  • The names and positions of the directors
    • The positions of the directors as listed in the articles of association, for example 'chairperson', 'treasurer' and 'secretary.'
  • Articles of Association
    • Publish the remuneration policy for the board as stated in the articles of association and for the organization's management.
    • Publish the remuneration policy for personnel.
      • For personnel, you only have to refer to the collective labor agreement or salary scheme for personnel where applicable.
      • Salary scheme = pay within these bands, benefits package, date paid
  • A report of the completed activities or projects
  • Most recent financial statement
    • Most sites post all years
    • Updated statements are due three months after the fiscal year.

Appendix

Management Board Report Summary

The Management Board Report is a document given or presented to the board members before or at the Annual Board Meeting, detailing the critical information they need to know. Basically, an annual internal audit report.

At least once a year, the management board must conduct an internal audit of the design and effectiveness of the operations, internal risk management, control systems, and financial and non-financial performance indicators. This monitoring will cover all material control measures relating to strategic, operational, compliance, and reporting risks.

The Management Report does not need to be presented in detail at the annual meeting. Instead, the director can highlight the key points. But have an acknowledgment in the agenda that each board member received and reviewed the report.

The Management Report does not need to be presented in detail at the annual meeting. Instead, the director can highlight the key points. But have an acknowledgment in the agenda that each board member received and reviewed the report.

  • Here is what we did
    • Should include KPI or OKRs
  • Here is what we are doing
    • Any big plans or changes
  • List potential risks and plans to mitigate
    • An overview of foreseeable or upcoming items that may negatively affect the organization.
    • Review of financial statements
    • Highlight major points
    • This does not need to include the complete financial statements if they are available elsewhere.

Sample Report Layouts, risk paragraphs (2015)

Givewell Board Report (not Dutch, so it does not include financial review)

Human Rights Watch (includes financial statement)

Stak (For a bank, a bit long, but examples of the types of items to cover

Example ANBI Reporting Compliant Pages

Below are sample websites that are mostly compliant. The samples are meant to give an idea of the format; some do not contain all the required information.