Netherlands (NL)

Jurisdiction Overview

240 *Are the beneficiaries named? No, not all of them have to be named (if any).
 Data Date: 2019


According to the Global Forum: "However, foundations are not obliged to disclose information on the identity of their beneficiaries. If the foundation has a relationship with an AML obliged person, information on those beneficiaries who have at least a 25% interest in the foundation would need to be disclosed to this person" (GF 2019: 59).


TJN-Survey 2011; GF 2011: 50-51; GF 2019: 59