Can social enterprises apply and use the ANBI-status?

Social enterprises primarily aim to make societal impact, as mentioned in the Code Impact First. That makes certain social enterprises in the Netherlands eligible to supporting tax facilities, such as the ANBI-status, i.e. Algemeen Nut Beogende Instelling (public benefit).

An important advantage of this status is that qualified ANBI organizations are fully exempt from gift and inheritance tax. To qualify as an ANBI, the organization’s purpose needs to fall within one of the 13 public benefit (ANBI) categories as given in the Dutch General Tax Act (Art. 5b, 3).

Nyenrode-PwC research

Nyenrode scholars Prof Dr Tineke Lambooy LL.M., Dr Aikaterini Argyrou LL.M. and Pjotr Anthoni LL.M. from PwC Netherlands, conduct legal and multidisciplinary research in this area. They have empirically researched and mapped, compared and categorised the social objectives of 400 Dutch and English social enterprises. These categories show relevant similarities to the ANBI categories laid down in the Dutch tax legislation, which have been further clarified in the case law. These are very interesting findings, that can complement theoretical, practical and legal insights. Nyenrode and PwC have a long-standing collaboration in research into social enterprises.

Subject of research and research findings

With this research the three authors aim to contribute to the discussion of how tax facilities, such as the ANBI-status could be supportive to social enterprises in the Netherlands. The research findings will be presented in a forthcoming publication in the journal Sustainable Development by Wiley.