Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
439 *Freeport Owners: Is information on legal and beneficial owners of assets stored in freeports/free trade zones/foreign trade zones/bonded warehouses always registered by a government agency, and sent to respective countries of residence of the owners? Unknown
 Data Date: 2019

Notes

 
While free zones and/or bonded warehouses in the jurisdiction have been found to be promoted for the storage of valuable assets, the TJN questionnaire on freeport regulations has not been answered by the Ministry of Finance or the local Financial Intellicence Unit. Moreover, the European Union legal framework provided by the Union Customs Code (2013) and regulations thereunder (2015/2446 and 2015/2447) does not impose on Member States an obligation to request ownership data for assets entering free zone or customs bonded storage.

Sources

TJN-Survey 2017; TJN-Survey 2019
 
https://ec.europa.eu/taxation_customs/business/union-customs-code/ucc-legislation_en