{"id":794,"date":"2019-06-24T06:24:06","date_gmt":"2019-06-24T04:24:06","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/belastingdienst-zet-stichtings-en-verenigingsbesturen-aan-het-werk\/"},"modified":"2026-03-03T10:33:32","modified_gmt":"2026-03-03T09:33:32","slug":"tax-authorities-set-foundations-and-associations-boards-to-work","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/belastingdienst-zet-stichtings-en-verenigingsbesturen-aan-het-werk\/","title":{"rendered":"Tax authorities set the boards of foundations and associations to work"},"content":{"rendered":"

\"\"<\/p>\n

Not so long ago, we reported in a article<\/a> that the Tax and Customs Administration is going to pay particular attention to foundations and associations. A new name and abbreviation had even been devised for this: the campaign focuses on \u2018stivers\u2019.<\/p>\n

Form<\/h4>\n

In 2019, the campaign is initially aimed at owners\u2019 associations (VvE\u2019s) and the sports sector. The main focus is on stepping up the provision of information to the boards of these organisations. In addition, these organisations will receive a form for the reassessment of their tax liability.<\/p>\n

Such forms have now been sent out. However, this is not an actual form, but a letter in which the Tax and Customs Administration (Maastricht office) appears to be imposing an obligation on the board to submit a roadmap<\/a> to go through.<\/p>\n

The final result of this exercise must be reported back to the Tax and Customs Administration. The letter contains a reporting code for this purpose. The foundation or association is given a period of four weeks to do so. This period may be extended upon request by telephone.<\/p>\n

Results<\/h4>\n

The letter states that the roadmap has three possible outcomes:<\/p>\n

    \n
  1. the foundation or association believes it is liable for tax and asks the Tax and Customs Administration to assess this;<\/li>\n
  2. they cannot reach a decision and ask the Tax and Customs Administration to help with the assessment;<\/li>\n
  3. It is estimated that there is no tax liability.<\/li>\n<\/ol>\n

    For the first two outcomes, the foundation or association will receive a questionnaire within one week. The Tax and Customs Administration will then use the answers to that questionnaire to assess tax liability and determine whether any exemptions apply. This should be completed within four weeks.<\/p>\n

    In the case of outcome 3, the Tax and Customs Administration will provide confirmation of receipt of the notification within one week.<\/p>\n

    Mandatory?<\/h4>\n

    Are the boards of foundations and associations obliged to comply with the Tax and Customs Administration\u2019s request to report back on the outcome of following the step-by-step plan? In itself, there does not appear to be any legal basis for this.<\/p>\n

    However, foundations and associations are, of course, required by law to register with the tax authorities if they are liable for tax.<\/p>\n

    The letter does not state what the consequences are if the notification is not submitted (or not submitted within four weeks). A reminder or demand for payment will probably follow. And if the foundation or association still fails to respond, it is likely that the Tax and Customs Administration will send an information request form. After all, the law does oblige (potential) taxpayers to provide information that may be relevant to taxation.<\/p>\n

    The question is whether it is prudent to state that the conclusion is that there is no tax liability. If, in fact, it were to transpire subsequently that this assessment is incorrect, the board might well be accused of having deliberately evaded taxation. It is clear that, in outcome 3, the Tax and Customs Administration does not carry out any assessment whatsoever.<\/p>","protected":false},"excerpt":{"rendered":"

    Nog niet zo lang geleden meldden we in een artikel dat de Belastingdienst extra aandacht gaat besteden aan stichtingen en verenigingen. Daarvoor was zelfs een nieuwe naam\/afkorting bedacht: de actie richt zich op stivers. Formulier De actie is in 2019 in eerste instantie gericht op VvE’s (verenigingen van eigenaren) en op de sport. Speerpunt is […]<\/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-794","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/794","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=794"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/794\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}