Wbtr: New rules for foundations and associations as of July 1st, 2021

Op 1 juli 2021 treden er aanvullingen op de Wet bestuur en toezicht rechtspersonen (Wbtr) in werking. Hiermee worden de regels voor het bestuur en toezicht van stichtingen en verenigingen gelijk getrokken met die van nv’s en bv’s.De wijzigingen in de Wbtr hebben tot gevolg dat er strengere regels...

Governance Code Culture (GCC)

In 2006 a Governance code culture was created for the cultural sector. The purpose? Offering a  normative framework for proper management and supervision in cultural organization*. The role of the code has increased in the last few years and is therefore much more important in management. The most...

The foundation: founding and (fiscal) organization in The Netherlands

But what is a foundation exactly? How do you establish a foundation in The Netherlands? What rights and duties do you have? What fiscal advantages and disadvantages does the Dutch legislation entail? This article will answer the most important questions.

ANBI-status in The Netherlands

Does your organization have an ANBI-status or do you want to apply for a Dutch ANBI-status for the institution you are working for? This article will explain what fiscal benefits an ANBI can be entitled to and what conditions you will need to meet to apply for an ANBI-status.

Proper management: true separation of functions (Administrative Organisation) for small organisation

According to work group Governance code culture the management is responsible for the financial policy and risk management, which is achieved through solid internal procedures and external reporting. Although everyone agrees that the separation of functions is important, there are several...