The tax authorities plan to introduce two new digital portals for ANBI institutions (Algemeen Nut Beogende Instellingen). This change is part of a broader package of measures under the Fiscal Collective Act 2026. The introduction of the ANBI portals follows an evaluation of the ANBI regulation by the Ministry of Finance and should lead to more transparency, more effective control and a reduction of administrative burdens for both ANBIs and the Tax Administration.
Background: Evaluation ANBI regulation
The ANBI scheme has been evaluated, partly in response to indications that some ANBIs do not always act in line with societal expectations. Among other things, the evaluation highlighted the importance of improved data exchange, greater transparency toward the public, and stricter oversight to prevent abuse or improper use of the scheme.
What is going to change? The introduction of two ANBI portals
The bill for the 2026 Omnibus Tax Act stipulates that two separate digital portals will be developed:
Portal 1 - ANBI supervision
The first measure focuses on streamlining communication between ANBIs and the Tax Office. It is proposed that message traffic - both incoming and outgoing - will be completely digital. This so-called portal ANBI supervision will function as a central point for the secure and structured delivery and processing of ANBI data for the purpose of supervision.
Portal 2 - ANBI publication obligation
The second measure concerns a further implementation of the publication obligations for ANBIs. In this portal ANBI publication obligation ANBIs will be able to enter their mandatory publication data and make it accessible to the public, thus increasing transparency.
What does this mean for you as an ANBI?
The Explanatory Memorandum to the 2026 Omnibus Tax Act makes it clear that the Tax and Customs Administration’s Implementation Assessment shows that the ANBIpublication requirement will not be operational until January 1, 2029, and the ANBI supervision portal will not be operational until January 1, 2030.
Nevertheless, the introduction of these portals means for ANBI institutions that in the future they will be obliged to use a central digital system. This requires preparation, especially in terms of:
- Digitization of annual accounts and policy documents;
- Timely and correct entry of mandatory data;
- Any adjustments to internal processes or systems.
The tax authorities are expected to provide further information on implementation, timing and transitional measures. It is already advisable for ANBIs to critically review their internal administration and publication obligations and make sure they are in order.
Closing
The direction is clear: more transparency, central digital processing, and better control. We advise ANBIs to follow the developments closely and take timely action to stay compliant.
If you have any questions about your specific situation as a result of this news item, please contact us at 040 - 2504 504. We are happy to think with you about the consequences of these changes for your company.