Netherlands (NL)

Jurisdiction Overview

204 *Are Trusts available? ONLY FOREIGN: Foreign law trusts can be administered, but no domestic trust law.
 Data Date: 2019


"While the Netherlands’ legislation does not provide for the creation of trusts, the Netherlands is a signatory to the Hague Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition 9 and there are no restrictions on a resident acting as a trustee of a trust constituted under foreign law" (GF 2019: 54). Thus, the information contained in this section is applicable only to foreign law trusts administered in the Netherlands.


OECD 2010: 212, GF 2011: 45; GF 2019: 54