An Institution for General Benefit (ANBI) may lose its ANBI status, for instance because the institution does not wish to comply with the publication requirement introduced on 1 January 2013. Withdrawal of ANBI status is done at the request of the institution, but the Tax Authorities can also do so without a request.
After losing ANBI status, gifts and donations by the institution may be subject to gift tax. That gift tax must then be paid by the person or institution that received the donation (but the Inheritance Tax Act also allows the Inland Revenue to invite the donor to file a tax return).
To check whether that person or institution pays this tax, the government imposes an obligation on ex-ANBIs to report annually the gifts and donations made, as well as a statement of the movement of ANBI assets, to the ANBI team of the Tax Administration in Den Bosch. The ex-ANBI must do this on its own initiative.
The disclosure requirement applies to institutions that after 31 December 2012 losing ANBI status. An exemption applies to ANBIs whose ANBI assets are €25,000 or less at the loss of ANBI status or at the start of the calendar year.
The report is due for the first time for the 2013 financial year. That report must be submitted between 1 February and 1 May 2015. The report for 2014 and subsequent financial years must be submitted within 8 months after the end of the relevant financial year in each case. All reports must be submitted to the Tax and Customs Administration via an electronic means to be specified (in exceptional cases, the Tax and Customs Administration may grant an exemption from this; in that case, the information must be submitted on paper).
The report must state from each recipient of a donation or gift:
- the name and address details and
- the citizen service number (BSN, if a natural person) or Legal entities and partnerships identification number (RSIN, if not a natural person).
Of foreign persons or institutions that do not have a (Dutch) BSN or RSIN, the relevant comparable registration number of their country of establishment must be stated.
If the ex-ANBI reporting agent fails to comply with the obligations described above and this is due to its intention or gross negligence, the Tax Authorities can (of course) impose an administrative fine for this offence. That fine amounts to a maximum of (no less than) €20,250.