De ANBI-intermediair: meer dan een doorgeefluik

Translated title of the contribution: The charity-intermediary: more than a pass through

Sigrid Hemels, Renate Buijze

Research output: Contribution to journalArticle


Through the pass through doctrine, the charity intermediary in the Netherlands can not be used to obtain gift deduction for gifts to foreign charities. From empirical research, however, it appears that in certain situations the intermediary is preferable because of cost efficiency reasons. The intermediary also acts as a quality controller. Also in the light of the government's reaction on the evaluation of tax incentives for charities, the pass through doctrine should revised, so the authors argue.
Translated title of the contributionThe charity-intermediary: more than a pass through
Original languageOther
Article number113
Pages (from-to)766-775
Number of pages10
JournalWeekblad fiscaal recht
Issue number7243
Publication statusPublished - 2018 Jun 14

Subject classification (UKÄ)

  • Law


  • tax law
  • charity
  • gift deduction


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