Netherlands (NL)

Jurisdiction Overview

476 *LO Record: Does the registration of domestic limited partnerships comprise information on the legal ownership of all partners? Unknown
 Data Date: 2019


It is not clear if all partners will be registered in all circumstances. In 2019 the Global Forum described that LPs need to register only if they carry business in the Netherlands and this registration doesn't cover limited partners. In addition, all partners have to file information with the tax authorities but only if they receive NL-sourced income. This gap on limited partners who don't receive Netherlands-sourced income was identified in the 2011 Report of the Global Forum and was apparently solved by a decree dated 15 December 2015 which now requires the identification of all partners at all times (GF 2019: 50). However, the report then writes "Open LPs represent approximately 9% of all LPs in the Netherlands. They are subject to corporate income tax (Article 2 (1a) CITA) and will therefore have to submit information on their controlling partners in their tax return. Open LPs are subject to the information, book-keeping and third-party investigation requirements. The information on non-controlling partners would still be available as partof the information and book-keeping requirements." (ibid.). If the decree had actually solved all problems, it is not clear why information on non-controlling partners of an Open LP would be available only by 'information and book-keeping requirements' of the LP, and not by the tax returns which apparently cover all partners after the 2015 decree. Therefore, it is not clear if information on all limited partners of limited partnerships will be available to authorities.


GF 2019: 50