자선 및 자선 재단

Law & More helps founders, donors and boards set up and run a Dutch foundation (stichting) for a charitable or philanthropic purpose. We draft the articles of association for the notary, advise board members on their duties and liability, and set up governance and compliance that holds up. We work for Dutch and international clients, in Dutch and English, and the first step is a free introductory meeting about your purpose and plans.

고객 평가 Law & More 10점 만점에 9.6점 고객 후기네덜란드 리뷰 플랫폼(2026년 10월 기준 리뷰 81개).

우리는 당신에게 어떤 도움을 줄 수?

• Choosing the right legal form for a charity or philanthropic initiative.
• Drafting the articles of association of a new Dutch foundation, in cooperation with the notary.
• Amending existing articles, for example to add a supervisory board.
• Drafting board regulations, conflict of interest rules and a code of conduct.
• Advising board members on their duties and personal liability.
• Reviewing donation, grant and cooperation agreements.
• Resolving a conflict within the board or with the founder.

How do you set up a Dutch foundation?

A Dutch foundation is set up by a notarial deed that contains its articles of association. After signing, the notary registers the foundation in the Business Register of the Netherlands Chamber of Commerce (KVK).

제2조 286항에 따라 네덜란드 민법, the articles must contain at least five items. These are the name, including the word "stichting", the purpose, the way board members are appointed and dismissed, the Dutch municipality where the foundation has its seat, and the destination of any surplus on dissolution. We draft these provisions together with you and coordinate with the notary. A clear and well-defined purpose clause matters most: it determines what the board may do with the money.

The foundation must also register its ultimate beneficial owners in the UBO register. For many foundations, these are the board members. The notary and the bank will carry out identity checks under the Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft) before the deed is signed or an account is opened.

What may a foundation do with its money?

A foundation has no members or shareholders and exists to realise the purpose in its articles. Under Article 2:285 of the Dutch Civil Code, it may not make payments to its founders or board members, and payments to others are only allowed if they have an idealistic or social purpose.

That rule protects the charitable character of the foundation, but it also limits what founders can arrange. Reasonable compensation for work actually done is not the same as a distribution, but board fees must be set with care. Many charities choose unpaid board members and only reimburse expenses.

Many charities also want public benefit organisation status (ANBI) for tax purposes. Law & More does not give tax advice, so we recommend that you discuss ANBI status with a tax adviser early. We then make sure the articles and governance documents fit what your tax adviser recommends.

What are the duties and liability of board members?

Every board member must properly perform their duties (Article 2:9 of the Dutch Civil Code). Personal liability towards the foundation only arises if a board member can be seriously blamed for improper performance.

Administration and accounts

Under Article 2:10 of the Dutch Civil Code, the board must keep proper records of the foundation's finances. Within six months after the end of the financial year, the board must draw up a balance sheet and a statement of income and expenditure. Larger foundations that run a business may have further reporting duties.

관심의 충돌

Since 1 July 2021, the Management and Supervision of Legal Entities Act (WBTR) has applied to foundations. Among other things, it provides that a board member with a direct or indirect personal interest that conflicts with the foundation's interest may not take part in the decision. It also requires rules in the articles for when board members are absent or unable to act. Our glossary entry on conflicts of interest of directors 이를 더 자세히 설명합니다.

법원 감독

The court has a supervisory role. The court can dismiss a board member who neglects their duties or commits other serious mismanagement (Article 2:298 of the Dutch Civil Code). The Public Prosecution Service or an interested party can request this. Read more on our page on 네덜란드의 이사 책임.

Does your foundation need a supervisory board?

A foundation is not required to have a supervisory board, but it may set one up in its articles. For foundations with significant assets, paid staff or public fundraising, independent supervision is often advisable.

A supervisory board oversees the board's policy and the general course of affairs, and advises the board. Its powers, such as approval of the budget or major decisions, must be laid down in the articles. An alternative is a lighter advisory committee without formal powers. If the founder wants to keep influence after setting up the foundation, that can be arranged through appointment rights, within limits. See also our glossary entry on the 감독위원회.

Can the articles be amended later? Only if the articles themselves allow it (Article 2:293 of the Dutch Civil Code). Otherwise, the court must be asked to amend them, which takes time. We therefore always include a workable amendment clause.

작업은 어떻게 진행되나요? Law & More 일하세요?

1. Introductory meeting: we discuss your purpose, the planned activities and the people involved, free of charge.
2. Advice and cost estimate: we advise on the structure and governance and give you a cost estimate.
3. Approach: we draft the articles and regulations and coordinate with the notary and your tax adviser.
4. Completion or proceedings: the notary executes the deed; in a board dispute, we negotiate or conduct proceedings.

What does setting up a foundation cost?

변호사의 경우 시간당 250유로에서 350유로(VAT 별도), 파트너 변호사의 경우 시간당 300유로에서 400유로(VAT 별도)의 요금으로 서비스를 제공합니다. 요금 및 예상 소요 시간은 사전에 협의합니다. 첫 상담은 무료입니다. 추가 지원 없이 단 한 번의 상담만 진행하는 경우 VAT 포함 300유로입니다.

We do not work on the basis of legal aid. Subsidised legal aid exists through the Legal Aid Board (Raad voor Rechtsbijstand), but we do not accept cases on that basis. External costs, such as notary fees, Chamber of Commerce registration fees and court fees (griffierecht), are charged separately.

당신의 사건은 누가 담당하나요?

Foundation matters are handled by Tom Meevis, founder and managing partner, and Ruby van Kersbergen, who both work in corporate law. You can read more about them on our 팀 페이지.

자주하는 질문

How long does it take to set up a Dutch foundation?

Once the articles are agreed and the notary has completed the identity checks, the deed can often be signed within one to three weeks. The notary then registers the foundation with the Chamber of Commerce. The total time depends mostly on how quickly the purpose, the board composition and, where relevant, tax advice are settled. Foreign founders may need extra time for identification documents.

Can a foreign national set up a foundation in the Netherlands?

Yes. There is no nationality or residence requirement for founders or board members of a Dutch foundation. The foundation must have its seat in a Dutch municipality. The notary and the bank will carry out identity and source of funds checks, which can take longer for foreign founders. Board meetings can be held in English if the articles and regulations allow it.

Can the founder keep control of the foundation?

To some extent. The founder can be a board member, or the articles can give the founder a right to appoint board members. However, the founder cannot receive payments from the foundation, and the board must always act in the interest of the foundation's purpose. Too much control by one person can also be a point of attention for tax status, which you should discuss with a tax adviser.

Are board members of a charity foundation personally liable?

In principle, no. The foundation itself is liable for its debts. A board member is only personally liable towards the foundation if they can be seriously blamed for improper performance of their duties. In a bankruptcy, extra liability rules may apply to foundations that are subject to corporate income tax. Clear decision-making and proper records reduce the risk.

What is the difference between a foundation and an association?

An association (vereniging) has members who form the general meeting and control the organisation. A foundation has no members; it is run by its board within the limits of its purpose and articles. A foundation suits a fixed purpose funded by donors, while an association suits a membership organisation in which members want a say.

Do you also advise on ANBI status?

ANBI status is a tax status granted by the Dutch Tax and Customs Administration, and Law & More does not give tax advice. We recommend discussing the requirements with a tax adviser before the articles are finalised. We then draft the articles and governance documents so that they match the advice of your tax adviser.

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Law & More, Marconilaan 13, 5612 HM Eindhoven (+31 40 369 06 80) 및 방문 위치 Pietersbergweg 291, 1105 BM Amsterdam (+31 20 369 71 21). 월요일부터 금요일까지 오전 8시부터 오후 10시까지, 토요일과 일요일은 오전 9시부터 오후 5시까지 이용 가능합니다.

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