Netherlands: Central register of shareholders proposed | KPMG | GLOBAL

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).

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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

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