Rechter: ANBI-herstructurering telt niet als algemeen nuttige investering

A Dutch public benefit organisation (ANBI) developed a product supporting care recipients and caregivers. The organisation sought to transfer its sales activities to a subsidiary while retaining the intellectual property. Tax authorities ruled that this restructuring does not qualify as a general interest investment, meaning the transaction does not meet the conditions required for ANBI status purposes. The decision has implications for how ANBIs may structure commercial activities derived from their charitable work.