Register of beneficiaries (UBO) launched in the Netherlands - Nalog.nl BV
Home Knowledge base Corporate Banking In the Netherlands he earned p ...

For entrepreneurs

Business expenses that an entrepreneur can deduct Features of a tax return for freelancers Instructions: how to order the “Trial calculation” service and what will you get as a result? Fiscal year and tax changes in the Netherlands Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) Should I register EMZ (ZZP) for small earnings? Registering an EMZ (ZZP) in the Netherlands Account in the payment system for business Rules for the distribution of work and rest in the Netherlands Advance payment (voorlopige aanslag) for entrepreneurs and legal entities Registration of employees from Ukraine is required (form to fill out) Invoice numbering in the Netherlands: common mistakes and options Ecological investment in business in 2022 became even more profitable Consumer law: your rights and obligations as a seller When will an entrepreneur open EMZ: at the beginning of the year or at the end? Bulk verification of BTW numbers by API E-recognition Innovation box Notification of the tax about the bank account of the entrepreneur CV registration Trademark registration Legal opinions Stock deals Corporate Documentation Development and examination of contracts Tax planning Challenging decisions of the tax authority Preparation of reviews and explanatory notes Drawing up letters, certificates, notifications Change in tax liabilities Registration with government and industry organizations Obtaining a VAT number Accounting forecasting Correction and resubmission of declarations Local and industry tax reporting Intellectual property Tax advice Pension benefits in the Netherlands for private entrepreneurs Deduction of costs of doing business

Private individuals

Are you receiving all the benefits you are entitled to? School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024-2025 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Nalog.nl Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Migration

Income requirements for obtaining a residence permit Recognition of a foreign teaching diploma in the Netherlands Can I work in the Netherlands without a residence permit? What does an O-document look like? How can I extend my stay in the Netherlands without temporary protection? Alien identity card – Vreemdelingen Identiteitsbewijs (VI) What is the difference between a fiscal partner and a migration partner? How and who can get BSN for non-residents (RNI) Residence in the NL for EU citizens (general rules) The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form A new form of Dutch identity card (Nederlandse identiteitskaart) was launched on 2 August. Legalization of documents for moving to the Netherlands What does a pension in the Netherlands consist of? How is income tax structured in the Netherlands? 4 prerequisites for taxiing Partial tax resident Who is tax resident in the Netherlands? Documents required to apply for a short-term business visa Procedure for obtaining a short-term business visa Extension or change of short-term business visa A reminder to the employer of what he needs to know when sending workers on a business trip How to hire a foreign worker? Part 1 How to hire a foreign worker? Part 2 Standards for salary The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form Mandatory registration of temporary workers I want to work in the Netherlands! Instructions Memo for an individual entrepreneur who came on a business trip to the Netherlands Permanent residence permit Loss of Dutch citizenship Family reunification European way Minimum income for indefinite permanent residence Minimum income required to apply for a residence permit for medical treatment in the Netherlands Minimum income for a nanny to obtain a residence permit in the Netherlands Income amounts for obtaining a residence permit in the Netherlands for a self-employed and a start-up Minimum income for a researcher to obtain a residence permit in the Netherlands Minimum income for a specialist Minimum Guarantor Income to Request a Visitor Visa Minimum income for interns and trainees Minimum income for cultural workers Minimum income for obtaining a student visa to the Netherlands Minimum Income for Affiliate Family Visa The cost of naturalization in the Netherlands in 2022 In the first year after moving Help (links to useful sites) Short Term Business Visa Everything you need to know about emigrating from the Netherlands "30% ruling" and conditions for its receipt Immigration to the Netherlands Salary standards for obtaining an NL visa in 2020

Register of beneficiaries (UBO) launched in the Netherlands

22.10.2020

On September 27, 2020, a register of ultimate beneficiaries of legal entities was launched in the Netherlands.

The ultimate beneficiary (UBO) is a person who controls a legal entity, having at least 25% ownership in it. In the event that the company is owned by another company, it is necessary to establish to which final individual such a structure leads. Openness of information about the actual beneficiaries of companies is an important principle of European legislation aimed at combating money laundering and terrorist financing.

The Netherlands has become one of the last European countries to implement such a UBO register in compliance with European requirements. In the vast majority of European jurisdictions, such registers are already in place. The secrecy of information about the owners of companies is no longer the norm in the EU and in the developed world as a whole, so we do not see any dramatic changes in connection with the introduction of the UBO register. The introduction of the UBO registry is unlikely to change the perception of the Netherlands by international businessmen as a stable, predictable, loyal and efficient jurisdiction. We do not expect this to affect the number of people willing to structure their business with the help of Dutch companies (primarily holdings and operating BVs). However, some additional formalities have emerged.

At the end of the material, we provide information about which types of companies are subject to registration in the UBO registry, and which are not. In particular, the owners of Dutch BVs - the most common form of legal entity - are subject to registration in the register.

The owners of already operating Dutch companies have been given a comfortable deadline for submitting information to the register - until March 27, 2022. Please contact us for details and assistance with this task. For the same companies that were created after September 27, 2020, the obligation to submit data is in effect from the moment the company was created. We will fully organize this process as part of the support of the incorporation (registration) of BV or another company.

It is legally established that some of the UBO data is publicly available. Anyone can view the following beneficiary information by ordering an extract from the UBO register:

  • First and last name
  • Month and year of birth
  • Citizenship
  • Host country
  • Form and amount of participation

Some of the UBO data is not publicly available. They can only be viewed by competent authorities (for example, the prosecutor's office). They use this data to analyze the use of the financial system for money laundering and terrorist financing.

At the moment, there is little information in the UBO registry, but in the future, checking your counterparties in this registry can become an important element of the display of the due diligence policy on the part of your Dutch company.

 

Do I have to register with UBO?

Without fail, organizations with the following organizational and legal forms must register in the UBO register:

  • private and public limited companies (BV)
  • foundations (stichting)
  • associations (vereniging)
  • mutual insurance companies
  • cooperatives
  • partnerships: partnerships, general partnerships and limited liability partnerships
  • shipping companies
  • European Limited Liability Companies (SE)
  • European Cooperative Societies (SCE)
  • European Economic Partnerships with a registered office in the Netherlands in accordance with their statutes.

Who is not required to register?

If your organization has one of the following legal forms, you are not required to register:

  • private entrepreneurs
  • registered private companies and limited liability companies
  • 100% subsidiaries of listed companies
  • owner associations
  • legal entities in formation
  • associations with limited legal capacity that do not conduct business
  • public legal entities
  • other private legal entities, including historical legal entities (for example, guilds and courtyards)

Foreign legal entities such as Ltd or GmbH, as well as foreign legal entities with branches only in the Netherlands, are not required to register in the Netherlands. Ltd or GmbH must register UBO in the country of registration.

 

Fill out the form or contact us in a way convenient for you. Our experts will help you resolve the issue.

  • Hidden
  • ✓ Valid number ✕ Invalid number
  • Fill in if available. If you don't know what this is, don't fill it out.
  • Drop files here or
    Accepted file types: jpg, jpeg, png, pdf, doc, docx, xls, xlsx, Max. file size: 120 MB.
    • This field is for validation and Purposes Should Be UNCHANGED left.

    logo nalog

    Several of our topics



    You can find more topics on our home page or on the menu.

    logo nalog

    What do you think of this site? *

    The purpose of your appeal?

    Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.

    cancellation