Abstract
On 10 December 2019, the House of Representatives passed an amendment that removed the initial exception for church societies to register their directors as UBOs. However, the House of Representatives did not consider that this leads to an incongruity in the legislation. In this contribution, the author explains the incongruity in the legislation that the adopted amendment leads to, but also comments on the initial exception.
| Translated title of the contribution | (Deleted) UBO registration obligation exception for churches : An incongruity in legislation |
|---|---|
| Original language | Dutch |
| Article number | WFR 2020/36 |
| Pages (from-to) | 230-233 |
| Number of pages | 4 |
| Journal | Weekblad Fiscaal Recht |
| Volume | 2020 |
| Issue number | 7323 |
| Publication status | Published - 27 Feb 2020 |
| Externally published | Yes |
Keywords
- Churches
- church and state
- UBO
- UBO-registry