NETHERLANDS Law and Practice Contributed by: Nathalie Idsinga and Mignon de Wilde, Arcagna
that significantly affect the minor’s property, such as donations on behalf of the minor or the disposition of assets other than money. 8.3 Elder Law In the event of loss of capacity, an individual may be placed under legal restraint, with a legal guardian appointed to represent them. To prepare for potential incapacity, a person may also execute a living will. If an adult is unable to manage their own property, a fiduciary administrator may be appointed to adminis - ter their assets. 9. Planning for Non-Traditional Families 9.1 Children Under Dutch law, the key factor in determining a child’s legal status is the existence of “legal family ties” between the child and the deceased. Legal family ties between a child and their mother are established by birth or adoption. When the mother of a child is married, or within a registered civil partnership, her husband is considered the legal father of the child. In addition, the father can claim legal ties via formal rec - ognition of the child, judicial establishment of pater - nity or adoption. If a child has legal family ties with a parent, regardless of how these ties were established, the child is considered an intestate heir and is entitled to a statutory share (see 2.3 Forced Heirship Laws ). 9.2 Same-Sex Marriage In the Netherlands, same-sex couples can marry or enter into a registered civil partnership. They are treated equally to heterosexual couples in relation to property, gifts and inheritances, and tax law.
1% and does not exceed 10% of the donor’s total income. Periodical gifts are deductible regardless of income, but as of 1 January 2025, the deduction for periodical gifts to ANBIs is capped at EUR1.5 million per taxpayer per calendar year. To qualify as a peri - odical gift, the donation must consist of at least five fixed and regular payments, made by notarial deed or private written agreement. For resident companies, gifts to ANBIs are deduct - ible for corporate income tax purposes. Such gifts – including those made in connection with the chari - table wishes of a shareholder – are deductible up to a maximum of 50% of the company’s profit, with an absolute cap of EUR100,000. If total gifts exceed this threshold, the excess may be treated as a (deemed) distribution to the shareholder and taxed in Box 2. Gifts received from an ANBI are exempt from gift tax, provided the gift is made in the interest of the ANBI’s charitable purpose. ANBI status is granted by the Dutch tax authorities upon application. To qualify, an organisation must meet specific requirements, the most important being that its activities are primarily for the general benefit. ANBIs must also comply with public disclosure obli - gations, including publishing the composition of the board, a current report of past and planned activities, and a financial report. 10.2 Common Charitable Structures In the Netherlands, the most common form of charita - ble organisation is the ANBI (see 10.1 Charitable Giv- ing ). To qualify as an ANBI, a key requirement is that assets must be spent in line with the organisation’s charitable objectives and may not be accumulated as (investment) assets. If a charitable organisation holds (long-term) investments, the Dutch tax authorities may consider that it does not meet the “spending require - ment”. Following discussions on impact investments held by ANBI’s, further guidance on ANBI investments was provided in a decree issued on 15 March 2024 by the State Secretary for Finance. To qualify as being in the public interest, an investment must meet the following conditions:
10. Charitable Planning 10.1 Charitable Giving
Gifts and inheritances from a Dutch taxpayer to a registered charity ( algemeen nut beogende instel- ling , or ANBI) are exempt from gift and inheritance tax. Additionally, gifts to ANBIs are deductible for personal income tax purposes. Such deductions are only allowed for the portion of the gift that exceeds
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