{"id":1304,"date":"2022-12-30T13:59:19","date_gmt":"2022-12-30T12:59:19","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/belastingplicht-van-stichting-en-vereniging-update-1-januari-2023\/"},"modified":"2026-03-03T10:34:25","modified_gmt":"2026-03-03T09:34:25","slug":"tax-liability-of-foundation-and-association-update-1-january-2023","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/belastingplicht-van-stichting-en-vereniging-update-1-januari-2023\/","title":{"rendered":"Tax liability of foundation and association (update 1 January 2023)"},"content":{"rendered":"<p>You have joined the board of a foundation or an association. Then you don't immediately think about taxes. Surely the treasurer pays attention to that? Of course, but the entire board is responsible for the ins and outs of the entire association. Everyone has to ensure that the association neatly fulfils all its obligations.<\/p>\n\n\n\n<p>Much more fun is to look at the opportunities the tax rules offer the foundation or association. You will find the basis for this in our note<a href=\"https:\/\/vwg.nl\/wp-content\/uploads\/2022\/12\/Belastingplicht-van-stichting-en-vereniging-2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> Taxation of Foundation and Association<\/a>. In this comprehensive note, we describe the tax doctrines relevant to foundation and association. If this memorandum does not help you, please feel free to contact one of our advisers. We would be happy to discuss with you how to optimise the financial and fiscal position of \u201cyour\u201d foundation or association within the applicable laws and regulations.<\/p>","protected":false},"excerpt":{"rendered":"<p>Je bent in het bestuur van een stichting of een vereniging gestapt. Dan denk je niet direct aan belastingen. Daar let de penningmeester toch op? Natuurlijk, maar het hele bestuur is verantwoordelijk voor het reilen en zeilen van de hele vereniging. Iedereen moet er voor zorgen dat de vereniging keurig voldoet aan al haar verplichtingen. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1304","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1304"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1304\/revisions"}],"predecessor-version":[{"id":3316,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1304\/revisions\/3316"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}