Foundations and associations

Btw bij stichtingen en verenigingen

VAT for foundations and associations

The tax position of foundations and associations is often unclear. It’s not unusual for such organisations to encounter big surprises when the Dutch Tax & Customs Administration (TCA: Belastingdienst) conducts an audit. This can usually be avoided by means of good structuring and the right agreements.

Some aspects that are often important for foundations and associations are:

  • Reciprocal offset of costs;
  • Using the right VAT rate;
  • Applying VAT exemptions.

Another frequently relevant point is that realising surpluses (incidental or otherwise) can result in the levy of corporate income tax.

We have a great deal of experience with tax aspects that are important for foundations and associations, and can therefore expertly analyse and optimise the tax position of these organisations.

Our clients

Our clients include a wide variety of foundations and associations: from trade unions to sport associations, from sector associations to charities, from organisations that arrange large-scale events to socio-cultural organisations in the (semi-)government environment.