Stappenplan

Found the entity first, then apply. ANBI status is granted to an existing rechtspersoon — almost always a stichting — so the legal entity has to exist before the Belastingdienst will look at your request.

Don’t wait to build a track record. You can apply the moment the entity is founded, and status can take effect from the founding date. Use any time before applying to put your publication page in order, not to “season” the organisation.

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Common pitfalls

• Founding before thinking through governance. The bestuur structure drives statutory clauses; design it first.
• Statuten that miss a required clause. For example, a stichting whose statuten don’t specify where the batig saldo goes on dissolution will be rejected — the missing ontbindingsclausule alone is enough.
• An empty publication page at application time. The Belastingdienst checks it; have it live first.
• Assuming a “good cause” qualifies. It must fall within one of the 13 statutory algemeen-nut categories, not merely feel socially beneficial.
• Underestimating lead time. From first plan to approval, budget a few months.

This is a general guide, not legal or tax advice. For the statuten a notaris is the right adviser; for the financial side, a fiscalist or accountant with goede-doelen experience. Verify current requirements and forms on the Belastingdienst / ANBI Loket site before applying.