Foundations and associations are increasingly involved in business.

Important tax issues include:

• Assessing (partial) corporation tax liability
• Entrepreneurship for VAT purposes
• Optimising reclaimable VAT
• Setting up a legal structure
• Aligning Algemeen nut beogende instellingen (ANBI) (an ANBI is an organisation that focuses almost entirely on public benefit) and Sociaal Belang Behartigende Instellingen (SBBI) (an SBBI is an organisation that engages in activities - for and with people - to which a large social value can be attributed) status with tax authorities

Our specialists

• J.A. (Jan) Giliam, LLM