A man who fought a case to have three small donations to charities abroad deducted from his tax bill has lost his case at the Supreme Court.

In 2020, the man donated money to charities in Germany and Switzerland but because the organisations lacked the so-called Anbi or “greater good” status which recognised Dutch charities have, he was not allowed to deduct them from tax.

The man argued that, based on European free capital flow rules, the Anbi status was not applicable because the charities in question are locally recognised as such and comply with Anbi conditions.

The man had appealed against the lower court decisions, arguing that the Netherlands cannot refuse a tax advantage simply because the state is unable to check the charities’ status in the country where they are located.

However, Supreme Court decided that the Anbi registration is necessary because it guarantees the charities are properly controlled. The court upheld two lower court decisions.

The Supreme Court had not asked the European Court of Justice for its opinion, despite a recommendation by the advocate general that it do so, the Financieele Dagblad reported.