Netherlands (NL)

Jurisdiction Overview

IDQuestionAnswer
472 *LO Update: Is the update of information on the identity of legal owners mandatory? No
 Data Date: 2019

Notes

 
Companies are required to submit annual corporate income tax returns but this includes only some shareholder information and is therefore not comprehensive. As the Global Forum reports, "If the entity has more than seven shareholders, the entity needs to provide information on the seven shareholders with the largest interest in the company and maintain information on the remaining ones as these records may be subject to inspection. In case the interest of the shareholder qualifies as a substantial interest holder, additional information on the shareholder must be provided (i.e. his/her/its tax identification number)" (GF 2019: 28-29).

Sources

GF 2019: 28-29