Christmas gifts in the Netherlands: ANBI explained

What a Dutch ANBI can tell donors at Christmas: ordinary gift, periodic gift over 5 years, proof and the ANBI publication duty.

In short Many donors ask at Christmas whether their gift is deductible. For an ANBI, an ordinary gift only counts above a threshold of 1 percent of the threshold income (at least €60), up to a maximum of 10 percent. A periodic gift over 5 years has no threshold. Keep proof and publish your ANBI details.

This article describes the rules in the Netherlands.

Why do donors ask about deductions at Christmas?

December is a busy giving season for many charities. Donors start thinking about their tax return and ask whether they can deduct their gift. A clear answer on your donation page and in your Christmas email builds trust, without you having to give tax advice yourself.

Still looking for an appeal? See the Christmas appeal ideas for the Netherlands. To plan it, read organising a Christmas appeal in the Netherlands. This article is about the gifts themselves.

Which organisations are an ANBI?

A gift is deductible from income tax if it goes to an ANBI (algemeen nut beogende instelling, a public benefit organisation), a cultural ANBI or an SBBI. A donor checks the status with the "ANBI opzoeken" (ANBI search) tool on the Belastingdienst (Dutch Tax Administration) website. So check yourself that your foundation is listed correctly.

An ordinary gift to an association without ANBI status is not deductible. Associations only qualify for periodic gifts, under conditions such as at least 25 members and no profit motive. A support foundation (SBBI) is tied to the anniversary of a club, choir or brass band and only operates in the anniversary year.

How does the ordinary gift work?

An ordinary gift has a threshold of 1 percent of the threshold income, with a minimum of €60. Only what you give above that threshold is deductible. There is also a ceiling: a maximum of 10 percent of the threshold income in total.

Threshold income is the total of income and deductions in box 1, 2 and 3, without the personal deductions. An illustrative example: with a threshold income of €40,000, the threshold is €400. If someone gives €500, then €100 is deductible. Small gifts therefore often yield nothing.

So give your donors an honest picture. Do not say every gift is deductible, but explain that it depends on total giving and on income. For personal advice, refer them to the Belastingdienst.

For a cultural ANBI, the gift may be increased by 25 percent, with a maximum increase of €1,250.

How does the periodic gift work?

The periodic gift is an ANBI's strongest tool. There is no threshold, and the maximum for 2026 is €1,500,000 per year. In return, the donor commits to the same amount per year for 5 calendar years.

The same amount every year to the same organisation, for 5 calendar years in a row.
Recorded in a notarial deed or a written agreement, which the donor may draw up themselves.
Nothing is received in return for the gift.
Gifts made before the agreement is signed do not count.

Note the exception for unemployment. If the donor wants the gift to stop in that case, it must say so explicitly in the agreement. If it does not, the gift becomes an ordinary gift. A Christmas email asking for a five-year gift therefore suits donors you have known for years.

What proof goes with a gift?

For an ordinary gift, a donor does not need a certificate. They show the gift with written documents, such as bank statements. Cash gifts are not deductible, not even when you collect them at a Christmas market. An online gift through the bank leaves a trail automatically.

For a periodic gift, the agreement is the proof. A Dutch tax certificate like the one in Belgium is not confirmed as an obligation for an ordinary gift. If you still want to send donors something, such as a thank you letter with the amount, do it as a service. If in doubt, ask the Belastingdienst which proof it accepts.

What is an ANBI's publication duty?

An ANBI must publish information on its own or a shared website. Donors who have doubts can look up that page. If everything is there, it builds trust.

Name and known name, RSIN (tax number for organisations) and contact details.
The objective and the outline of the policy plan.
Roles and names of board members, and the remuneration policy.
A current report of activities.
The financial accountability: balance sheet, statement of income and expenses and notes.

You publish the financial information every year within 6 months after the end of the financial year. Large ANBIs use standard forms: fundraising organisations with more than €50,000 total income and other ANBIs with more than €100,000 in expenditure. This is a duty for your own website, not a requirement for the donation page itself.

How to do it with WeGlow.world

On WeGlow.world you build your donation page in three steps: amount, personal details and summary. Givers choose a one-off or monthly gift, with their own amounts and optionally a label such as "a warm meal". We ask for a first name and an email address. Giving anonymously is possible. Everything works on a phone.

Put your ANBI status and a link to your publication page in your story, so donors find it straight away.
Set up a thank you text. When it is filled in, a thank you email goes out automatically after a gift.
Let supporters start their own fundraiser page to ask their network.
Let Glowie rewrite your story in a personal, professional or urgent tone. You confirm what goes live.

Want a Christmas feel around it? The Glow Room is a 3D living room with a Christmas tree, where each gift becomes a decoration on the tree. The Christmas experiences are a concept until the official launch. See the Glow Room or the online Christmas appeal with a digital experience. Create an account to get started.

Frequently asked questions

Is every gift to a charity deductible?

No. The gift must go to an ANBI, cultural ANBI or SBBI and meet the conditions. An ordinary gift also only counts above the threshold of 1 percent of the threshold income, with a minimum of €60.

What is the maximum for an ordinary gift?

The maximum is 10 percent of the threshold income. Whatever you give above that is not deductible. A periodic gift has no threshold and a maximum of €1,500,000 per year.

Does the periodic gift have to go through a notary?

Not necessarily. The gift may be recorded in a notarial deed or in a written agreement that the donor draws up themselves. What matters is the same amount, the same organisation and 5 calendar years in a row.

Can a donor give cash and still deduct it?

No. Cash gifts are not deductible. A donor shows an ordinary gift with written documents, such as bank statements. An online gift through the bank is therefore easy to prove.

What if my foundation is not an ANBI yet?

Then donors get no deduction for an ordinary gift. Ask the Belastingdienst which conditions apply and how to apply for the status. Until then, say nothing about deductions on your page.

Sources

All the rules above come from official pages, checked on 9 October 2026. For your own situation, ask the Belastingdienst for advice.