Netherlands (NL)

Jurisdiction Overview

234 *Are Private Foundations available? Yes
 Data Date: 2019


Private foundations are available in the Netherlands. According to the Global Forum, "Foundations are legal persons and are created through a notarial deed. Whilst the deed must contain the articles of the foundation, it does not necessarily contain information on the identity of founders, foundation council members or beneficiaries of the foundation. Foundations cannot make distributions to founder(s), those participating in its constituent body or to its beneficiaries, unless for the latter, the distributions have an idealistic or social purpose" (GF 2019: 57).


OECD 2010: 242; GF 2011: 50; FATF 2011: 32; GF 2019: 57