Dutch law in English, with the official text alongside

Rules for all legal persons: directors’ duties and liability, records, resolutions, dissolution and liquidation, groups. 38 articles.

The public limited company in six parts: formation and minimum capital, shares, capital and distributions, general meeting, directors, large and listed NVs. 161 articles.

The complete BV title in six parts: formation, shares, capital and distributions, general meeting, directors, large BVs. 144 articles.

The Dutch stichting: no members, no distributions to insiders, governance and the court’s powers. 30 articles.

Legal mergers and divisions in four parts, domestic and cross-border under the Mobility Directive. 99 articles.

Moving the registered seat of an NV or BV in or out of the Netherlands under the Mobility Directive. 17 articles.

Expulsion and exit of shareholders, inquiry proceedings before the Enterprise Chamber, squeeze-out after a public offer. 36 articles.

Dutch accounting law in six parts: balance sheet, P&L and valuation, audit and filing deadlines, size exemptions, the 403 group exemption, banks and insurers. 116 articles.

Registration with the Chamber of Commerce, the UBO register, who can see UBO data since 2025, and enforcement. 89 articles.

Dutch corporate income tax in nine parts: liability, profit, participation exemption, fiscal unity, interest limits, losses, rates, transfer pricing. 170 articles.

15% dividend withholding tax: what counts as a dividend, exemptions for Dutch and foreign parents, refunds, beneficial ownership. 29 articles.

Conditional withholding tax on interest, royalties and dividends to affiliated entities in low-taxed jurisdictions. 27 articles.