Abstract
Foundations have faced new transparency rules in the past year. New transparency rules will be added in the near future. In a two-part series, the author discusses what these recent transparency rules mean for foundations. In the first part, the consequences of the UBO registration obligation for foundations were discussed.
In the second part, the author focuses on the other transparency rules for foundations: the internal benefits register, the obligation to provide information on donations to civil society organisations, the standard forms for large non-profit organisations to increase transparency and the obligation to file the balance sheet and statement of income and expenditure.
In the second part, the author focuses on the other transparency rules for foundations: the internal benefits register, the obligation to provide information on donations to civil society organisations, the standard forms for large non-profit organisations to increase transparency and the obligation to file the balance sheet and statement of income and expenditure.
| Translated title of the contribution | New, not always transparent, transparency rules for foundations (part 2) |
|---|---|
| Original language | Dutch |
| Article number | WFR 2021/130 |
| Pages (from-to) | 919-926 |
| Number of pages | 8 |
| Journal | Weekblad Fiscaal Recht |
| Volume | 2021 |
| Issue number | 7388 |
| Publication status | Published - 21 Jun 2021 |
| Externally published | Yes |
Keywords
- foundations
- transparency
- UBO
- UBO-registry
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