ANBI Status & Tax-Deductible Giving
How gifts to Stichting Unisfere qualify for tax deduction in the Netherlands — for individuals and companies alike.
Stichting Unisfere is officially recognised by the Dutch Tax and Customs Administration (Belastingdienst) as an ANBI — an Algemeen Nut Beogende Instelling, or “Public Benefit Organisation.” This designation took effect on 5 June 2026. Our RSIN (fiscal number) is 868486401.
In practice, this status means that gifts to Unisfere Foundation can be deducted from taxable income or company profit in the Netherlands — for private individuals and for companies alike. The rules differ slightly depending on who is giving and how the gift is structured, so we’ve broken it down below.
For Individuals
Two ways to give with tax benefit
The Belastingdienst recognises two categories of deductible gifts: regular (one-off or irregular) gifts, and periodic gifts. A periodic gift generally offers the bigger tax advantage, because it isn’t subject to a deduction threshold.
Regular gifts
A regular gift is a one-off or occasional donation without a fixed multi-year commitment. It’s deductible above a threshold of 1% of your “threshold income” (with a minimum of €60), up to a maximum of 10% of that income. Gifts must be traceable — bank transfer, iDEAL, or similar — as cash donations are no longer deductible.
Periodic gifts — full deduction, no threshold
If you’d like to support Unisfere over a longer period, you can turn your donations into a periodic gift. This means committing, in a written agreement, to donate a fixed amount every year for at least five years. In return, the entire amount is deductible from your taxable income each year, with no minimum threshold — up to an annual cap of €1,500,000 (2026 figure; agreements entered into before 4 October 2022 remain uncapped through 2026 under transitional rules). A visit to a notary is no longer required — a signed private agreement between you and Unisfere is sufficient.
Why choose periodic giving
- You give Unisfere a stable, structural source of support to plan around.
- The full amount is deductible from your taxable income, whatever the size of your gift.
- Because there’s no threshold, the tax saving can be meaningful — some donors choose to put that saving back into a larger gift, supporting our work even further.
Only donations made after the agreement is signed count toward the periodic gift — earlier donations aren’t covered retroactively.
Setting up a periodic gift
- Decide whether you’d like your agreement to support Unisfere’s general fund or a specific programme.
- Download and complete the Belastingdienst’s official model agreement for periodic gifts.
- Sign the form and email it to us at info@unisfere.com.
- We’ll confirm we’ve received it.
- We countersign the agreement and email you the finalised version.
- Your copy carries two numbers you’ll need for your tax return: Unisfere Foundation’s RSIN (868486401) and your personal agreement number.
You can find the Belastingdienst’s model agreement here: belastingdienst.nl — Overeenkomst periodieke gift.
What this could mean for you (illustrative example)
| Without agreement | With periodic-gift agreement | With periodic-gift agreement (gift increased) | |
|---|---|---|---|
| Annual taxable income | € 40,000 | € 40,000 | € 40,000 |
| Marginal tax rate* | 37.56% | 37.56% | 37.56% |
| Annual gift to Unisfere | € 300 | € 300 | € 480 |
| Tax refund | € 0 | € 113 | € 180 |
| Net cost to you | € 300 | € 187 | € 300 |
* Illustrative example only, based on the 2026 top deduction rate of 37.56%. Your actual tax benefit depends on your personal income and circumstances — this is not a personalised calculation.
For Companies
Company support for Unisfere Foundation is deductible too, though the rules depend on how your business is structured.
If your company pays corporate income tax (BV/NV)
Gifts to an ANBI such as Unisfere are deductible from profit, up to 50% of annual profit with a maximum of €100,000 per year. There is no minimum threshold. As with individual giving, you’ll need to be able to show written proof of the donation, and it must be made via a traceable payment method rather than cash.
If you’re a sole trader or run a partnership
Donations from a sole proprietorship (eenmanszaak) or partnership are treated under the same personal income tax rules that apply to individuals — either as a regular gift, subject to the threshold and cap described above, or as a periodic gift with full deductibility, if you enter into a five-year agreement with us.
Structural company support
Businesses that want to commit to Unisfere for the longer term can also set up a periodic-gift agreement, on the same terms as an individual donor: a fixed annual amount for a minimum of five years, recorded in a signed agreement. Get in touch with us at info@unisfere.com and we’ll arrange the paperwork with you.
Sponsorship and gifts made as part of a company’s marketing or CSR activities may sometimes be treated as ordinary business expenses rather than “gifts” for tax purposes, which can affect how they’re deducted. If this applies to your company, we’d recommend checking with your accountant or tax adviser.
Our ANBI Information
As a registered ANBI, Unisfere Foundation is required to publish certain information about our organisation. You can find it summarised here:
| Legal name | Stichting Unisfere |
| RSIN | 868486401 |
| KvK (Chamber of Commerce) number | 98420747 |
| Registered address | Zuidplas, The Netherlands |
| Contact | info@unisfere.com |
| Objective (doelstelling) | See the homepage |
| Policy plan | Link to policy plan |
| Board composition | Mohammad Tahir Ghori (founder and chair), Jamilurahman Monir (Secretary), Noorahmad Yaqubi (Treasurer) |
| Remuneration policy | Link to policy plan |
| Annual report & financial accounts | Link to About Us menu |
Frequently Asked Questions
We recommend setting it up for an indefinite period, but Dutch tax rules require a minimum term of five years. The agreement automatically ends when you pass away, at the latest.
If you stop before completing five years — for example because you lose your job or become unable to work — you may lose the periodic-gift deduction from that point forward. If your agreement included a clause covering this situation, the donations you already made can usually still be deducted as regular gifts instead. If you pass away before the term ends, the agreement simply ends; there’s no obligation on your family to continue it or to make any further donation.
No — the agreement only governs how your gifts are treated for tax purposes. Your support for Unisfere continues until you actively cancel it with us, regardless of whether the five-year term has passed.
Yes. Once we receive your signed agreement, we’ll convert your existing contribution into a periodic donation from that point onward.
Absolutely. Send us your completed copy of the Belastingdienst’s official model agreement and we’ll countersign it and send it back to you.
Yes. The Belastingdienst designated Stichting Unisfere as an ANBI (Algemeen Nut Beogende Instelling) as of 5 June 2026. Our RSIN is 868486401.
For periodic gifts, there’s no threshold, but there is an annual cap of €1,500,000 (2026). For regular, one-off gifts, deductibility is limited to the amount above 1% of your threshold income (minimum €60) and below 10% of that income. Companies deducting from corporate profit are capped at 50% of profit or €100,000 per year, whichever is lower.
This page is intended as general information and does not constitute tax advice. For guidance on your personal or company situation, please consult the Belastingdienst website or your tax adviser.
Questions?
If you have any questions about giving to Unisfere Foundation, tax deduction, or setting up a periodic gift, contact us — we’re happy to help.