How Legal and Tax Support Can Reinforce the Innovative and Inclusive Power of Social Enterprises

Chapter 8 in Beate Sjåfjell, Carol Liao and Aikaterini Argyrou (eds), Innovating Business for Sustainability: Regulatory Approaches in the Anthropocene (Edward Elgar Publishing, 2022).

University of Oslo Faculty of Law Research Paper No. 2022-19

Posted: 14 Jan 2022 Last revised: 23 Sep 2022

See all articles by Pjotr Anthoni

Pjotr Anthoni

PwC | Knowledge Centre; Tilburg University - Tilburg Institute for Family Business (TiFB); Nyenrode Business University

Aikaterini Argyrou

Utrecht University, School of Law, Students; Nyenrode Business University

Tineke Lambooy

Utrecht University School of Law

Date Written: January 13, 2022

Abstract

In this chapter, the societal goals pursued by Dutch social enterprises are discussed from both a legal and a gender perspective. We examine the Algemeen Nut Beogende Instelling (ANBI) tax status that applies to public benefit organizations and the Sociaal Belang Behartigende Instelling (SBBI) tax status that applies to other organizations representing social interests. To be eligible for ANBI, an organization must demonstrate that it pursues a public benefit purpose. To qualify as an SBBI, an organization must promote or represent a socially relevant interest (that is a social interest) and be exempt from corporate income tax. We discern how the public benefit purpose of ANBIs and the socially relevant interest of SBBIs are understood by the Dutch legislator. We then evaluate possibilities for legal reform via company and tax legislation to support social enterprises in their societal goals and which, indirectly, can have a positive effect on gender equality.

Keywords: Dutch social enterprises, Algemeen Nut Beogende Instelling (ANBI) tax status; public benefit companies; Sociaal Belang Behartigende Instelling (SBBI) tax status; social benefit companies; societal goals; gender equality

Suggested Citation

Anthoni, Petrus Andreas and Argyrou, Aikaterini and Lambooy, Tineke, How Legal and Tax Support Can Reinforce the Innovative and Inclusive Power of Social Enterprises (January 13, 2022). Chapter 8 in Beate Sjåfjell, Carol Liao and Aikaterini Argyrou (eds), Innovating Business for Sustainability: Regulatory Approaches in the Anthropocene (Edward Elgar Publishing, 2022). , University of Oslo Faculty of Law Research Paper No. 2022-19, Available at SSRN: https://ssrn.com/abstract=4008052

Petrus Andreas Anthoni (Contact Author)

PwC | Knowledge Centre ( email )

Fascinatio Boulevard 350
Rotterdam, 3065 WB
Netherlands
+31610917345 (Phone)

HOME PAGE: http://https://www.pwc.nl/nl/dienstverlening/tax/belastingnieuws.html

Tilburg University - Tilburg Institute for Family Business (TiFB) ( email )

P.O. Box 90153
Tilburg, Noord-Brabant 5000 LE
Netherlands
0614488819 (Phone)

HOME PAGE: http://www.tilburguniversity.edu/research/institutes-and-research-groups/tifb/

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands
0614488819 (Phone)

Aikaterini Argyrou

Utrecht University, School of Law, Students ( email )

Utrecht
Netherlands

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands

Tineke Lambooy

Utrecht University School of Law ( email )

3508 TC Utrecht
Utrecht
Netherlands

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