Nieuwe, niet altijd transparante, transparantieregels voor stichtingen (deel 1)

Translated title of the contribution: New, not always transparent, transparency rules for Dutch foundations

Research output: Contribution to journalArticleScientificpeer-review

Abstract

Foundations have faced new transparency rules in the past year, such as the UBO registration obligation and the internal distributions register. When the Civil Society Organisations Transparency Bill is adopted, more transparency rules will be added: information duty on donations from outside the EU/EEA and the obligation to file the balance sheet and statement of income and expenditure. In a diptych, the author discusses what these recent transparency rules mean for foundations. In the first part, the author discusses the consequences of the UBO registration obligation for foundations.
Translated title of the contributionNew, not always transparent, transparency rules for Dutch foundations
Original languageDutch
Article numberWFR 2021/125
Pages (from-to)884-991
Number of pages8
JournalWeekblad Fiscaal Recht
Volume2021
Issue number7387
Publication statusPublished - 17 Jun 2021
Externally publishedYes

Keywords

  • FOUNDATIONS
  • Transparency
  • Donations

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