According to Dutch country experts, most of the numerous Dutch foundations do not promote public benefit purposes. The vast majority seem to act as “commercial” foundations, mostly in the area of providing service, and carry out functions which in other Member States less liberal than the Netherlands would be fulfilled by other legal persons (e.g., co-operatives). This is likely due to historical reasons (path dependency; source: University of Heidelberg – Centre for Social Investment and Max Planck Institute for Comparative and International Private Law, Feasibility Study on a European Foundation Statute, 2009).
According to the same source, legal requirements for foundations are not strict in Netherlands: pursuit of any lawful purpose (not necessarily a public benefit one), no minimum initial endowment; moreover, there is only rudimentary control by the public attorney as the State supervisory authority, and foundations’ economic activities are largely unconstrained. In fact, economic activities are permitted if related to the purpose, which can be both private pr public; yet, they are subjected to taxation.
Paid staff in Dutch foundations amount to 21,782 units (12,299 full-time staff, 9,275 part-time staff and 208 among freelancers, consultants, self-employed). 2,888 is instead the number of volunteers operating within foundations.
Registration with the Register of Commerce is required for the establishment of a foundation.
To view a more detailed Legal and Fiscal Profiles of the Netherlands (2007), click here.
