{"id":1361,"date":"2023-05-18T06:00:00","date_gmt":"2023-05-18T04:00:00","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/giftenaftrek-afzien-vrijwilligersvergoeding\/"},"modified":"2026-03-03T10:34:31","modified_gmt":"2026-03-03T09:34:31","slug":"gift-deduction-waiver-volunteer-allowance","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/giftenaftrek-afzien-vrijwilligersvergoeding\/","title":{"rendered":"Gift deduction waiver of volunteer allowance"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Waiving a volunteer fee for the benefit of a public benefit organisation (ANBI) is, under certain conditions, deductible for income tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">People who volunteer for an ANBI and waive their volunteer allowance may be entitled to gift deductions. But they must meet the following conditions (<a href=\"https:\/\/wetten.overheid.nl\/jci1.3:c:BWBR0011353&amp;hoofdstuk=6&amp;afdeling=6.9&amp;artikel=6.36&amp;z=2023-01-01&amp;g=2023-01-01\" target=\"_blank\" rel=\"noreferrer noopener\">Section 6.36 IB Act 2001<\/a>):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the ANBI has issued a statement that the taxpayer has volunteered, as referred to in the payroll tax and;<\/li>\n\n\n\n<li>the taxpayer must be entitled to the allowance specified in that statement and;<\/li>\n\n\n\n<li>the institution must be willing and able to pay the allowance and;<\/li>\n\n\n\n<li>the taxpayer should have the freedom to dispose of the allowance.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Volunteer agreement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At Court of Appeal in The Hague last year, a <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:GHDHA:2022:913\" target=\"_blank\" rel=\"noreferrer noopener\">case<\/a> on these conditions. The Court decides that in this case, it has not been made sufficiently plausible that interested parties were entitled to compensation for their voluntary work. The Court bases this on the volunteer agreement entered into between volunteers and ANBI, which states: <em>\u201cThe Foundation enables the volunteer(s) to perform work without any payments in return.\u201d<\/em>.   No other schemes were provided to show that the ANBI has a compensation scheme for its volunteers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case has been referred to the <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2023:715\" target=\"_blank\" rel=\"noreferrer noopener\">Supreme Court<\/a>, but it did not pass judgment because no question of law was involved.<\/p>","protected":false},"excerpt":{"rendered":"<p>Afzien van een vrijwilligersvergoeding ten gunste van een het Algemeen Nut Beogende Instelling (ANBI) is, onder voorwaarden, aftrekbaar voor de inkomstenbelasting. Voorwaarden Mensen die als vrijwilliger werken voor een ANBI en afzien van hun vrijwilligersvergoeding, kunnen recht hebben op giftenaftrek. Maar dan moeten ze wel voldoen aan de volgende voorwaarden (artikel 6.36 Wet IB 2001): [&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-1361","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1361","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=1361"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1361\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}