Netherlands: Central register of shareholders proposed | KPMG | GLOBAL
Share with your friends

Netherlands: Central register of shareholders proposed; access by tax authorities

Netherlands: Central register of shareholders proposed

A bill that would introduce a central register of shareholders has been presented to the Dutch Lower House. Under the proposal, the register would collect data on shareholders and their shares (and allow the tax authorities to have access to this data).


Related content

The central register of shareholders would be a system for centralizing and gathering information about shares, shareholders, usufructuaries and pledgees of private limited liability companies and non-listed public limited companies. The register would be accessible by the Dutch tax authorities and other designated authorities to provide assistance in the performance of their statutory duties. By doing this, the register would be intended to help the authorities address certain forms of financial economic violations. However, the central register of shareholders would not replace a company’s own register of shareholders that is maintained for a company’s own internal purposes. 


Read a February 2017 report prepared by the KPMG member firm in the Netherlands: Bill on a Central Register of Shareholders

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal