An ANBI in the estate

A bequest (making) to an ANBI belongs on its own line in the estate. It is not a leftover item with the other heirs and not a loose wish in a note. On that line go the name of the institution and the amount. Without a name you cannot tell which institution is meant. Without an amount you cannot tell what leaves the estate inventory. The statutory name can differ from the everyday name on a leaflet. Use the name as it stands on the decision or on the institution's site, and keep the source with the line.

An acquisition by a qualifying ANBI is treated differently from an acquisition by a family member or another heir. This piece does not work that treatment out as a general exemption. The Belastingdienst checks whether the institution has the status. A leaflet, a good cause in everyday speech or a name that looks like an ANBI is not that check. Note in the file that the status is still open until that check has been done. Do not pick a group by feel in the hope that the screen has then dealt with the bequest (making). The indication is not a decision of the Belastingdienst on the status.

The amount of the bequest (making) must have the same valuation date as the rest of the estate inventory, namely the date of death. A promise during life is not automatically an acquisition from the estate. Look in the will or in the deed at which amount or which asset was granted. If it is a part of the estate, you do not calculate it out before the estate inventory is complete as at the date of death. Until then put the text of the bequest (making) with the line, not a rounded amount. The source is the will or the letter from the institution, not a memory of the family alone.

In Ervazo an ANBI stands with the people involved only once you choose that group yourself. That choice is an administrative mark, not recognition by the Belastingdienst. The screen remains an indication with the tables for 2026, not a return. The bequest (making) stays visible as its own line, with name and amount, even if the rest of the division is still moving. Internal doubt about the status belongs in a note that does not go to the heirs' portal. The heirs may know that there is a bequest (making) once the amount has a source. Until that source is there, you do not publish the amount as if it were settled.

A bequest (making) to an ANBI is a separate line with the name of the institution and the amount. Whether that institution qualifies is checked by the Belastingdienst. This piece names no exemption in euros for an ANBI and no rate you may fill in yourself. The Dutch table for 2026 for a partner, children and others is not stuck onto the ANBI as if the status were already settled. This is not legal advice and not tax advice. Whether a particular institution is an ANBI, and whether the bequest (making) is treated that way, you check with the Belastingdienst or with an adviser who has the deed and the status.