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 contribution | New, not always transparent, transparency rules for Dutch foundations |
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Original language | Dutch |
Article number | WFR 2021/125 |
Pages (from-to) | 884-991 |
Number of pages | 8 |
Journal | Weekblad Fiscaal Recht |
Volume | 2021 |
Issue number | 7387 |
Publication status | Published - 17 Jun 2021 |
Externally published | Yes |
Keywords
- FOUNDATIONS
- Transparency
- Donations