As a result of the new succession law (intended date of entry into force: 1 January 2010), ANBI (Algemeen Nut Beogende Instellingen) status will no longer be valid next year. The expiry date of decisions already issued is 1 February 2010. If you want your charity to also qualify as an ANBI next year, you will have to apply for a new decree with the tax authorities. State Secretary De Jager on 24 November stipulated that application forms can still be sent to the Tax and Customs Administration until 6 January 2010. Besides the ANBI, from next year the law also recognises the SBBI (Social Interest-Bearing Institution). Many ANBIs will become SBBI rather than ANBI next year. An important difference between the ANBI and the SBBI is that donations to the SBBI are not tax-deductible in all cases
