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Benchmark report · 2026
The State of Foundations 2026
Benelux
Of the 44 Benelux foundation programmes whose application route Optimy could see, a small sample, 72.7% take applications online, close to the US figure of 74.0%. The three countries behind that figure work under different rules. According to the auditors' institute IBR-IRE, a Belgian law of December 2025 cut the tax reduction for gifts from 45% to 30%, backdated to January 2025.
Published October 2026 · 22 verified sources · ~15-minute read
Online intake · Benelux, n=44
72.7%
of visible application routes are online
Listed Dutch endowed funds · 2024
69%
of their spending comes from the 10 largest
157 funds, almost €1.3bn spent
Belgian tax reduction for gifts
30%
down from 45%, for gifts since 2025
IBR-IRE, law of 18 December 2025
Data from
VU Amsterdam
|
Belastingdienst
|
Philea
|
Belgian Federation of Philanthropic Foundations
|
King Baudouin Foundation
|
IBR-IRE
|
Constitutional Court of Belgium
|
VRT NWS | Chambre des Députés | Fondation de Luxembourg
|
Optimy research
TL;DR
Key findings
1
Most visible application routes are online
Of the 44 Benelux grant, scholarship and award programmes whose route Optimy could see in 2026, 72.7% use an online form or portal.22 The sample is small, but the share is close to the US (74.0%) and above Europe (63.8%).22
2
Almost one in five visible routes is by invitation only
Of the same 44 programmes with a visible route, 18.2% work by invitation only.22 If your foundation chooses its grantees this way, record who you considered and why, as carefully as for an open call.
3
Ten of 157 listed Dutch funds accounted for 69% of their 2024 spending
The 10 largest of the 157 Dutch vermogensfondsen (endowed funds) on the Geven in Nederland list accounted for 69% of the group's purpose spending in 2024.2 Compare your foundation with funds of your own size, not with the group's averages.
4
Belgian donors lose part of their tax relief
According to the auditors' institute IBR-IRE, a Belgian law of 18 December 2025 cut the personal income tax reduction for gifts from 45% to 30%.16 The cut applies to gifts made since 1 January 2025.16 If Belgian donors support you, explain the change to them.
5
Project grants dominate among surveyed Dutch funds
In the 2025 Dutch survey, 74 of 81 vermogensfondsen use project funding, against 43 that use core funding and 26 that give unrestricted funding.2 If most of your grants are project grants, check how much staff time each application, review and report takes.
6
Almost half of surveyed Dutch funds want shared standards
Of the 64 vermogensfondsen that responded in the 2025 survey, 46% want to work with other funds to standardise applications.2 If that appeals to you, start by comparing your application form with a peer fund's.
7
A central Dutch ANBI portal is years away
A Dutch law change from 1 January 2026 allows a digital portal and a standard form for all ANBIs, the Dutch public benefit organisations.19 Both are expected only in 2029 and 2030.19 Until then, ANBIs publish their data on a website.14
8
Few Luxembourg foundations had updated their statutes by March 2025
On 1 March 2025, only 7 of the 191 foundations in Luxembourg's register (3.66%) had adapted their statutes to the 2023 law.10 Non-profit associations had moved faster, at 14.29%.10 If your foundation is registered in Luxembourg, check your statutes against that law.
Chapter 1
Three sectors, counted three different ways
Belgium, the Netherlands and Luxembourg share a region but not a rulebook, and each counts its foundations in its own way. The figures below come from a tax register, a sector federation and a trade register, and cannot be added into one total. They also cover different years, from 2022 to 2025. Annual figures appear only after year-end, and a large Dutch ANBI has up to six months to publish its form.14
€5.49bn
given to good causes in the Netherlands in 2024
43,633
Dutch public benefit organisations (ANBI), end 2024
1,818
Belgian philanthropic foundations, 2024
191
foundations in Luxembourg's register, March 2025
The Netherlands: thousands of funds, most outside the association
According to Geven in Nederland, VU Amsterdam's national giving study published in June 2026, the Netherlands gave €5.49 billion to good causes in 2024.1 Endowed and structurally funded foundations, known as vermogensfondsen, are one part of that picture. The 157 on the study's list spent almost €1.3 billion on their purposes in 2024, and the authors treat that total as a lower bound.2
Counting the funds themselves is harder, because the Tax Administration's register of public benefit organisations, known as ANBIs, mixes them with fundraising charities and other non-profits. It held 43,633 ANBIs at the end of 2024.3 Within it, the Netherlands has an estimated 5,900 vermogensfondsen, a sample-based estimate by René Bekkers (2024) rather than a register count, and Philea lists 5,910 for 2022.3,4
Only a small part of that field belongs to the funders' association. The member list of FIN, the Dutch association of funds, counted 368 funds in August 2025, about the same as in 2023.3 The 5,900 estimate rests on older data, but the gap is wide enough to suggest that most Dutch funds are not FIN members.
Belgium: about 1,800 philanthropic foundations
Belgium recorded 2,005 private foundations and 658 public utility foundations at the end of 2022, according to the Belgian Federation of Philanthropic Foundations.5 A Belgian private foundation does not have to pursue a philanthropic aim, so this raw count overstates the pool of grant-makers. On the same count, 1,804 of the 2,663 foundations pursue a philanthropic aim, a classification that differs from the federation's 2025 figures in chapter 2.5
The federation's trends note, published on 1 January 2025, puts the number of philanthropic foundations, private and public utility combined, at 1,818 for 2024.6 That is close to the 1,804 recorded at the end of 2022, although the two counts come from different federation publications and may not use the same definition.
Money is harder to measure. Philea's Belgium country profile draws on National Bank of Belgium data supplied by the King Baudouin Foundation. For 2022 it lists a pool of assets of €4,951 million and total expenditure of €1,519 million across 668 public-benefit foundations, a narrower group than the federation's count.7 The expenditure figure covers operating expenses only, so total spending is at least that high.7
Belgium: a new national study is under way
The federation has launched a new national study with HEC Liège and KU Leuven, ten years after its last reference study of 2017.8 Called Les fondations philanthropiques en Belgique 2027, it aims to measure the real contribution of philanthropic foundations in Belgium.8 Until it reports, our sources contain no complete national spending total for Belgian foundations.
Luxembourg: a small register and one large umbrella foundation
Luxembourg's trade and companies register (RCS) listed 191 foundations on 1 March 2025.10 The count has stayed between 191 and 193 since March 2022, after 219 in March 2021, so the register has not grown in recent years.10
The main published money data we found describes one organisation, not the whole sector: the Fondation de Luxembourg, an umbrella foundation that hosts other foundations. It reported €437 million of committed assets at the end of 2025, up 16%, and 126 foundations created since inception, 7 of them in 2025.11 In 2025 it distributed a record €13.6 million to 300 beneficiaries in 57 countries, taking its grants since creation to €100 million.11
Takeaway: compare your foundation with the right group. A Dutch fund belongs with the estimated 5,900 vermogensfondsen, not with all 43,633 ANBIs, and the spending data here covers only the 157 listed funds. A Belgian one belongs with the philanthropic foundations, 1,818 for 2024, not with every registered foundation.
Chapter 2
Who gives: in the Netherlands, a few large funders set the averages
Among the listed Dutch funds, a few large ones account for most of the spending, so choose your peers with care. Geven in Nederland breaks down the 2024 spending of 157 vermogensfondsen, and its 2025 survey adds detail from 81 funds that took part.2 Belgium and Luxembourg add sector figures on causes and the published results of their large umbrella foundations.
69%
spent by the 10 largest of 157 listed funds, 2024
78%
of surveyed Dutch funds act as grant-makers (2025)
€202m
King Baudouin Foundation support in 2025
42.1%
of Fondation de Luxembourg funding: health, research
Ten of 157 listed Dutch funds accounted for 69% of their 2024 spending
Spending among the listed Dutch vermogensfondsen is highly concentrated. The 10 largest of the 157 funds on the list, each with a purpose-spending budget above €15 million, accounted for 69% of the group's total purpose spending in 2024.2 A handful of large funds therefore shape the group's averages, while the other 147 have smaller budgets.
The causes follow the same pattern. International aid is the largest field, at €547 million of purpose spending in 2024, and the authors attribute the size of that figure mainly to a single foundation.2 Cause shares in Dutch fund data are therefore sensitive to one outlier, so a fund comparing its own mix with these figures should allow for it.
Most surveyed Dutch funds are pure endowment funds, and most act as grant-makers
Among the 81 vermogensfondsen that took part in the 2025 survey, pure endowment funds made up 55% of participants, corporate foundations 21% and family funds 11%.2 The survey is exploratory and not a census, so participants may not represent all Dutch funds. Of the participants, 78% act purely as grant-makers, while the rest include operating funds that run their own activities.2
Returns on assets paid for only part of what the listed Dutch funds spent in 2024. In the Geven in Nederland list, which adds funds each edition, asset returns financed 21% of purpose spending in 2024, against 48% in 2022 and 39% in 2020.2 The three years therefore describe different groups of funds, but in 2024 most spending was financed from sources other than asset returns.
Belgian public utility foundations focus on education, culture and research
In Belgium, education (22%), arts and culture (22%) and research (20%) make up nearly two thirds of the activities of public utility foundations, according to the federation's 2025 figures.12 The remaining third is spread across other fields.
The same figures show the foundation form being used more often for other purposes. On the federation's 2025 classification, philanthropic foundations fell from 62% of all foundations in 2020 to 55% in 2025.12 Over the same period, private non-philanthropic foundations rose from 57% to 62% of all private foundations.12 As chapter 1 noted, a raw count of Belgian foundations therefore overstates the number of grant-makers.
Large umbrella foundations host many funds and calls
Belgium and Luxembourg both have large umbrella foundations that host many funds, and their own figures show the scale involved. The King Baudouin Foundation reported €202 million of support in 2025 to 5,155 individuals and organisations, through 1,723 active funds and 201 calls for projects.13 Those numbers describe one foundation, not the Belgian sector, but they show how much grant administration a single host can carry.
At the Fondation de Luxembourg, health and research rose to 42.1% of funding from the foundations it hosts in 2025, up from 31.9% in 2024.11 Giving there is mostly local. More than half of all funding went to projects in Luxembourg itself, and over 60% of founders are Luxembourg residents.11
Takeaway: compare yourself with funds of your own size and type. The 10 largest of the 157 listed Dutch funds accounted for 69% of the group's 2024 spending and dominate its averages. If you host several funds or run many calls a year, consider running them all through one shared process.
Chapter 3
The funding calendar: a reporting season from January to June for calendar-year foundations
For a foundation on the calendar year, the legal deadlines in Belgium and the Netherlands put the reporting season in the first half of the year. Our sources show neither how many Benelux foundations use the calendar year nor a Luxembourg deadline, so this chapter is built from the Belgian and Dutch rules.
30 June
calendar year: Belgian board draws up the accounts
1 July
calendar year: large Dutch ANBIs publish their form
30 days
after approval, larger Belgian foundations file accounts
€100,000
Dutch standard-form threshold for non-fundraising ANBIs
The Netherlands: large ANBIs publish by 1 July
A large Dutch ANBI must publish its standard form within six months of its financial year-end, so before 1 July for a calendar-year ANBI.14 For a fund that does not raise money from the public, the obligation applies once its total expenses in the financial year exceed €100,000.14 For every calendar-year fund above that threshold, the first half of the year is therefore the publishing season.
Belgium: annual accounts drawn up by 30 June
The Belgian Federation of Philanthropic Foundations sets out the rule in its FAQ, citing Article 3:51 §1 of the Code of Companies and Associations.15 According to that FAQ, a foundation's board must draw up the annual accounts within six months of year-end, so before 30 June on a calendar year.15
The same FAQ says that foundations above the size criteria file their annual accounts with the National Bank of Belgium within thirty days of approval by the board.15 So for a calendar-year foundation, the accounts are drawn up in the first half of the year, while the filing can fall after 30 June.
Our sources show call volume, not when calls open
Our sources give no sector-wide data on when Benelux grant rounds open, so this report cannot show a common timetable. What they do show is volume at one large funder: the King Baudouin Foundation ran 201 calls for projects in 2025, close to four a week on average.13 If you run many calls a year, schedule review rounds so they do not collide with closing your accounts.
Takeaway: if your foundation runs on the calendar year, treat January to June as your reporting season and plan grant rounds around it. Close decisions and payments early, so a Belgian board can draw up the accounts before 30 June. If you are a large Dutch ANBI, publish your standard form before 1 July.
Chapter 4
How funders receive applications: mostly online, almost one in five by invitation
Most Benelux foundation programmes that show their application route take applications online. Of the 44 Belgian, Dutch and Luxembourg grant, scholarship and award programmes whose route Optimy could see in its 2026 research, 72.7% use an online form or portal.22 The sample is small, and an online form is easier to see than other routes, so read the shares as indicative.
72.7%
of visible application routes are online
18.2%
of those programmes work by invitation only
9.1%
of those start with email, a document or an enquiry
63.8%
online, 351 European programmes with a visible route
Visible Benelux routes are more often online than in Europe, and close to the US
The Benelux share sits above the European figure from the same research and close to the US one. Across 351 European programmes with a visible route, including the 44 Benelux ones, 63.8% take applications online, against 74.0% of 704 such programmes in the US.22 Among the Benelux programmes with a visible route, only 9.1% still start with email, a document or an enquiry, against 22.5% across Europe.22
Almost one in five visible routes is by invitation only
Invitation-only programmes are more common here than across Europe, although the Benelux sample is small, so the gap is only indicative. Among programmes whose route Optimy could see, 18.2% in the Benelux work by invitation only, against 13.7% across Europe.22 If you work this way, your own team finds, assesses and documents every candidate, with no form to collect the information.
Company giving, measured across all markets, follows a different pattern. Of 548 company giving programmes whose request route Optimy could see, 34.5% use an online form, 29.6% ask for an enquiry first and 26.1% work by invitation only.22 In Europe the online share for company programmes is 24.2% (n=128).22 If your corporate foundation also handles company requests, check whether they use the same online route as your grants.
Once applications arrive, surveyed Dutch funds mostly give project grants
In the 2025 Dutch survey, 74 of 81 vermogensfondsen use project funding, 43 use core funding and 26 provide unrestricted funding, with more than one answer allowed.2 Among these funds, unrestricted funding, which grantees may spend as they choose, is therefore a minority approach.
Geven in Nederland's 2025 survey also asked how budgets are split, and 46 funds answered.2 Among them, project funding takes on average 60% of the purpose budget, core funding 14% and unrestricted funding 9%.2 Project grants usually come with their own application, review and report, so if they take most of your budget too, plan staff time around that cycle.
Many surveyed Dutch funds want shared standards
Of the 64 vermogensfondsen that responded in the 2025 survey, 46% want to work with other funds to standardise applications and 57% want to share data on applicants.2 Both ideas depend on funders collecting the same information in the same format. If you want to take part, compare your form's fields with those of a peer fund.
Optimy customer
DOEN Foundation, a Dutch foundation, built the PostcodeLoterij Buurtfonds workflow from scratch with Optimy. Hundreds of applications run through that one process, and bank payments are automated as soon as a grant is approved.
Takeaway: if you already take applications online, like 72.7% of the Benelux programmes whose route Optimy could see, look next at review, payment and reporting. If you work by invitation only, as 18.2% of them do, document who you considered and why with the same care as an open call.
Chapter 5
What changes in 2026-27: less tax relief, open ANBI questions
Most of the changes below are fiscal, and several of them have already taken effect. Each country is moving in its own direction:
- Belgium is reducing tax support. According to IBR-IRE, the personal income tax reduction for gifts made from 2025 fell from 45% to 30%.16 The Constitutional Court has also set an end-2026 deadline for one provision of the annual tax on non-profit associations and private foundations.17
- The Netherlands is changing the ANBI framework slowly. One giving route closed in 2025, while a digital ANBI portal is not expected before 2029.18,19
- Luxembourg has a new tool to clear its register. A 2023 law lets the register dissolve dormant entities, and by March 2025 few foundations had updated their statutes.10
30%
Belgian tax reduction for gifts, down from 45% (IBR-IRE)
31 Dec 2026
last day the annulled Belgian tax provision applies
24 March
2026: Dutch Senate rejects the Wtmo transparency bill
3.66%
of Luxembourg foundations had new statutes, March 2025
The changes, in order
Belgium: less tax relief for donors
The Belgian Institute of Registered Auditors (IBR-IRE) summarised the law of 18 December 2025 in a note of 26 February 2026.16 According to that note, the personal income tax reduction for gifts falls from 45% to 30% with effect from 1 January 2025, assessment year 2026.16 Donors giving at least €40 to approved organisations now recover €30 per €100 given instead of €45, retroactively for gifts made since January 2025.16,9
The effect on giving is not yet known. Brieuc Van Damme, CEO of the King Baudouin Foundation, told VRT NWS in March 2026 that almost 1 in 5 Belgians expect to give somewhat less because of the cut.9 He added that the real effect will only show in later figures.9
According to figures from FPS Finance, the federal finance ministry, reported by VRT NWS, Belgian taxpayers declared €339 million of gifts of at least €40 made in 2023.9 That is an average of €326 per declaration, and it counts only gifts of €40 or more, not all private giving.9 These 2023 figures predate the cut and give a baseline for measuring its effect later.
Belgium: a court deadline on the annual tax, and e-invoicing
A second Belgian change touches the foundations themselves. On 4 December 2025, the Belgian Constitutional Court (judgment 159/2025) annulled one provision of the annual tax that non-profit associations and private foundations pay in place of inheritance duties.17 That provision gave certain sectors a 62.3% reduction of the taxable base, and the Court maintained its effects until 31 December 2026 at the latest.17
IBR-IRE warns that without a revised text, many associations will owe considerable additional tax after 31 December 2026.16 Foundations in the sectors concerned should therefore watch for a new text before the end of the year.
The third change is administrative. According to IBR-IRE's note, business-to-business e-invoicing has been mandatory since 1 January 2026 for VAT-liable businesses, including VAT-liable non-profits and foundations.16 The note says the duty does not in principle cover taxpayers exempt under article 44 of the VAT Code, and fines of €1,500 to €5,000 apply after 31 March 2026.16 A foundation's VAT status therefore decides whether it is affected.
The Netherlands: one giving route closed, ANBI transparency years away
In the Netherlands, the scheme 'geven uit de vennootschap' (giving from the company) was abolished on 1 January 2025.18 In March 2026, a committee asked in its Beter Geven III report for a new scheme for gifts of business assets to ANBIs.18
Transparency rules are moving slowly. A law change from 1 January 2026 allows a digital ANBI portal and a standard publication form for all ANBIs.19 Both are expected to start only in 2029 and 2030, so funds will deliver their data through one central point only from then.19
A separate transparency bill failed. The Senate (Eerste Kamer) voted down the Wtmo transparency bill on 24 March 2026, so it is not in force.20
The Netherlands: gift rules unchanged, spending criterion unclear
One rule is settled and one is not, according to a tax adviser at WITh Accountants writing in March 2026.21 The adviser notes that the gift deduction schemes for individuals and companies stay unchanged in 2026, after no amendments at Prinsjesdag 2025, the annual Dutch budget day.21 The same adviser writes that uncertainty remains about the spending criterion, also called the anti-hoarding rule, and about general-interest investments, despite Tax Administration decisions in 2024 and 2025.21
Almost half of the funds surveyed favour a firmer rule. Of the 64 vermogensfondsen that responded in the 2025 survey, 48% support a statutory minimum spending criterion for ANBIs.2 Whatever the outcome, a Dutch fund should be able to show what it spends each year against its assets.
Luxembourg: a register clean-up and statutes to update
Luxembourg's amended law of 7 August 2023 on non-profit associations and foundations introduced administrative dissolution without liquidation, a procedure for clearing dormant entities from the register.10 On 1 March 2025, 32 foundations had not filed anything with the register for at least five years.10
Few foundations had adapted their statutes to the 2023 law by that date. Only 7 of the 191 registered foundations (3.66%) had done so, against 14.29% of non-profit associations.10 For a Luxembourg foundation board that has not yet done so, checking the statutes against the 2023 law is a concrete task for 2026.
Takeaway: if Belgian donors support you, explain the cut that IBR-IRE describes, from 45% to 30%, so they know what a gift now costs them. Then check your own country's rule: your VAT status for e-invoicing in Belgium, your spending record in the Netherlands and your statutes in Luxembourg.
Scorecard
Benchmark yourself
This scorecard turns the five chapters into nine questions about your own operations, and each row draws on a number from this report. Give yourself one point for each row where you match or beat the benchmark, then read the band that fits your score. If a row does not apply to you, count it as a point.
Your score sorts you into three bands
- 7-9: you are ahead on most of these measures. Share your application fields and timetable with peer funders, since 46% of the responding Dutch vermogensfondsen already want to standardise applications.
- 4-6: you have the core in place, so close the easiest gaps first. Give every open programme an online route, and keep a written record for every invited candidate.
- 0-3: start with intake. One online route with clear criteria gives you a single record to build review, payment and reporting on, which can ease the reporting season.
FAQ
Frequently Asked Questions
How many foundations are there in Belgium, the Netherlands and Luxembourg?
How much do Dutch foundations spend each year?
What changed for gifts to Belgian foundations in 2025?
How do foundations in the Benelux receive applications?
What is changing for Dutch ANBIs in 2026?
From application to impact report, with Optimy
Optimy is one platform for a foundation's whole grant cycle: one intake for open calls and invited candidates, structured review and scoring, payment tracking, and reporting from the same record. Foundations, companies and public funders use it to decide faster and to show what their grants achieve.
Methodology & sources
Every statistic in this report comes from the source named below, and each one was checked again against that source in October 2026, before publication. Figures are reported as published, and we filled no gaps. Where we add a simple calculation, such as an average per week, the text says so. Where a figure is a survey result, a sample-based estimate or the result of a single organisation, such as the King Baudouin Foundation or the Fondation de Luxembourg, the text says so. Apart from Optimy's application-route research, which pools the three countries, Belgian, Dutch and Luxembourg figures are labelled by country and never added together.
Application routes: Optimy researched the public websites of the funders it studied between August and October 2026, and classified the application route of each grant, scholarship and award programme into one of four groups: an online form or portal; email, document or post; an enquiry first; or invitation only. The sample is Optimy's research list, not a random sample of all funders. Programmes whose route was not visible are excluded from the shares; across all markets, that applied to 1,438 of the 2,696 foundation programmes reviewed (53.3%). In the Benelux, 32 of the 76 programmes reviewed (42.1%) showed no route, so the Benelux figures rest on the 44 programmes with a visible route, a small sample. A route is more likely to be visible when it is an online form, so the online share may be higher than it would be among all programmes. Company giving programmes (548 across all markets) are reported separately.
- VU Amsterdam, Centrum voor Filantropische Studies, Geven in Nederland 2026, press release (26 June 2026, 2024 data) · vu.nl/nl/nieuws/2026/nederlandse-goededoelensector-afhankelijker-van-kleinere-groep-gevers
- Geven in Nederland 2026, chapter 3 'Geven door fondsen' (VU Amsterdam; 2024 spending data and 2025 survey of vermogensfondsen) · osf.io/download/shge3/
- Geven in Nederland 2026, chapter on concepts and the philanthropy sector (VU Amsterdam) · osf.io/download/r8nhm/
- Philea, Netherlands country profile (5,910 vermogensfondsen for 2022) · philea.eu/country_members/netherlands/
- Belgian Federation of Philanthropic Foundations, total number of philanthropic foundations (6 June 2023, end-2022 data) · www.lesfondations.be/nombre-total-de-fondations-philanthropiques-2/
- Belgian Federation of Philanthropic Foundations, Fondations belges 2024, tendances et évolution (1 January 2025) · www.lesfondations.be/fondations-belges-tendances-et-evolution-2024/
- Philea, Belgium country profile (National Bank of Belgium data supplied by the King Baudouin Foundation, 2022) · philea.eu/country_members/belgium/
- Belgian Federation of Philanthropic Foundations, Les fondations philanthropiques en Belgique 2027 study · www.lesfondations.be/fondations-en-belgique-2027/
- VRT NWS, report on the King Baudouin Foundation philanthropy barometer 2026, with FPS Finance gift data (24 March 2026) · www.vrt.be/vrtnws/nl/2026/03/24/filantropiebarometer-koning-boudewijnstichting/
- Chambre des Députés (Luxembourg), answer of the Minister of Justice to parliamentary question no. 2100 (7 April 2025, Luxembourg Business Registers data) · wdocs-pub.chd.lu/docs/exped/2025/04/QP_58450_1744016471658.pdf
- Fondation de Luxembourg, press release on the Annual Report 2025 (11 May 2026) · www.fdlux.lu/index.php/en/news/fondation-de-luxembourg-surpasses-eu100-million-total-grants-record-giving-2025
- Belgian Federation of Philanthropic Foundations, Fondations en 2025, chiffres du secteur · www.lesfondations.be/fondations-en-2025/
- King Baudouin Foundation, 'Our impact in 2025' (homepage figures) · kbs-frb.be/en
- Belastingdienst, publishing the data of an ANBI on a website (publication duty and standard form) · www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/bijzondere_regelingen/goede_doelen/algemeen_nut_beogende_instellingen/gegevens_van_een_anbi_publiceren_op_een_internetsite
- Belgian Federation of Philanthropic Foundations, FAQ on foundations, accounting aspects (Code of Companies and Associations, art. 3:51) · www.lesfondations.be/faq-1-2/
- Belgian Institute of Registered Auditors (IBR-IRE), synthesis note on the Law of 18 December 2025 for associations and foundations (26 February 2026) · www.ibr-ire.be/nl/actueel/news-detail/wet-houdende-diverse-bepalingen-van-18-december-2025-synthesenota-over-de-impact-voor-verenigingen-en-stichtingen
- Constitutional Court of Belgium, press release on judgment 159/2025 (4 December 2025) · nl.const-court.be/public/n/2025/2025-159n-info.pdf
- Accountancy Vanmorgen, committee seeks an alternative to the abolished 'geven uit de vennootschap' scheme (5 March 2026) · www.accountancyvanmorgen.nl/2026/03/05/commissie-komt-met-alternatief-voor-afgeschafte-regeling-geven-uit-de-vennootschap/
- SRA, more transparency for ANBIs (9 October 2025) · www.sra.nl/nieuws/259001/2025/10/meer-transparantie-anbis
- BijzonderStrafrecht.nl, Senate rejects the Wtmo bill (26 March 2026) · www.bijzonderstrafrecht.nl/home/eerste-kamer-verwerpt-voorstel-om-ondermijning-door-maatschappelijke-organisaties-tegen-te-gaan
- WITh Accountants, tax changes 2026 for ANBIs (23 March 2026) · withaccountants.nl/nieuws/fiscale-wijzigingen-2026-voor-anbis/
- Optimy research of funders' public websites, August to October 2026: application route of each grant, scholarship and award programme, classified by Optimy (method in this report) · #methodology
About Optimy
Optimy is the platform that foundations, companies and public funders use to run grant, sponsorship and volunteering programmes, from application to reporting. The organisation featured in chapter 4, DOEN Foundation, is an Optimy customer, and its description comes from the published Optimy customer story. optimy.com
© 2026 Optimy · You may quote this report with attribution ("Optimy, The State of Foundations 2026: Benelux") and a link to the source page.