Filing and information obligation for foundations
28/10/25
This article was last updated on 25 March 2026 following the vote in the Senate on 24 March 2026.
PLEASE NOTE: the legislative proposal Transparency and Combating Undermining by Social Organisations Act (Wtmo) was rejected by the Senate on 24 March 2026. See the Dutch Tax News article ‘Eerste Kamer wijst transparantiewetsvoorstel (Wtmo) af’
Civil society organizations - such as foundations, associations and religious organizations - will be given an obligation to provide information and foundations that are not currently obliged to disclose their financial data will have to file a balance sheet and a statement of income and expenditure with the trade register. This is based on the legislative proposal Transparency and Combating Undermining by Civil Society Organizations Act (“Wet transparantie en tegengaan ondermijning door maatschappelijke organisaties”, hereafter: Wtmo).
With the obligation to provide information, civil society organizations must make information available to the mayor, the Public Prosecution Service (Openbaar ministerie; OM) and other government institutions such as the Tax Authorities and the Social Insurance Bank (Sociale Verzekeringsbank; SVB) about the origin, purpose and size of donations from both home and abroad. These are donations in cash or in kind with a value of 15,000 euros or more. Also, a loan against favourable conditions (for example, with a symbolic and therefore non-market-based interest rate) are covered by the Wtmo if the benefits for the civil society organisation exceed the threshold amount. Personal work or activities of members of the civil society organization (such as volunteer work), on the other hand, do not fall under donation in kind.
The scope of the Wtmo is limited to civil society organizations that are established in the Netherlands or that develop activities in the Netherlands on a sustainable basis.
The aim is for the Wtmo to enter into force on 1 July 2026. The bill is still under discussion in the Senate.
The purpose of the Wtmo is to better protect the democratic rule of law and public authority against subversion and to combat money laundering and terrorist financing. This is achieved by providing more insight into the financial resources of civil society organizations and through a stronger set of enforcement tools.
What does this mean for your organization?
For you as a director of a foundation, association or other civil social organization, it is essential to prepare well for the introduction of this Act, by adjusting or tightening up the internal processes and administration in a timely manner where necessary.
The Wtmo does not create any new administrative obligations. Foundations are already obliged to draw up an annual statement of income and expenditure for internal purposes. To the extent that certain foundations - such as trust office foundations (Stichting administratiekantoor; STAK) and organizations that qualify as an ANBI - are not aware of this existing obligation, the Wtmo confirms the need to prepare annual accounts.
In addition, civil society organizations must also keep track of information about donations, such as the donor's personal data. Only data that civil society organizations are obligated to record are covered by this law, so not donations in the form of cash in the collection box and food for the food banks.
1. Obligation to provide information: your organization must provide insight into the origin, purpose and size of donations. This means that, although no additional administrative obligations are imposed, the existing registrations must be in order to be able to meet requests from mayors and certain government institutions. The board must keep the donation data for five financial years.
Failure by the organization to comply with or cooperate with this duty can lead to an economic offence and, in the case of obstructive directors, to a director disqualification for directors. The Economic Enforcement Bureau of the Tax Authorities, together with the Public Prosecution Service, is responsible for the criminal enforcement of the filing obligation.
The obligation to provide information applies to donations (not subsidies) of 15,000 euros or more. However, a lower amount may be set by Order in Council (AmvB) for donations from countries included in that measure. The (outgoing) Minister of Justice and Security considers it useful to first gain experience with the use of the powers from the Wtmo and to also pay attention to the operation of the threshold amount during the evaluation (within five years). He also points out that such an Order in Council is submitted to the Council of State for advice.
The mayor can also request and process personal data if the processing is necessary for the maintenance of public order. This may also include personal data revealing religious or philosophical beliefs. The Public Prosecutor's Office also has this power in the event of serious doubts as to whether the law or the articles of association are being complied with in good faith or whether the management is being conducted properly. For other government institutions, this power applies on the basis of their statutory duties. These include the Minister of Justice and Security, police officers, the Office for the Promotion of Integrity Assessments by the Public Administration (Bibob), the Tax and Customs Administration, the AIVD, the MIVD, the Dutch Central Bank (DNB), the AFM, the Financial Supervision Office (BFT) and the Financial Intelligence Unit (FIE). The data provided will be kept for as long as necessary for the performance of the duties, but for a maximum of five years.
The minister expects that after this bill has been adopted, a request for information will take place at no more than two to five organizations per year. This is because only civil society organizations that violate public order, the law or the statutes can face such a request for information.
The mayor and the Public Prosecution Service are not obliged to report to the civil society organization the reason for the request for information. A civil society organization can defend itself against a request for information it has received by submitting it to the civil court. If the mayor imposes an order subject to a penalty on the social organization, she can object and appeal against it.
2. Filing obligation: foundations that are currently not obliged to disclose their financial data – including STAKs and most ANBI-registered institutions – must file a balance sheet and a statement of income and expenses with the trade register of the Chamber of Commerce, within ten months after the end of the financial year. Filing can take place via the Self Filing Portal of the Chamber of Commerce (KvK). According to the minister, it is estimated that the deposit will take about 15 minutes.
The deposited data can only be viewed by specific government agencies, including the Public Prosecution Service, the Minister of Justice and Security, the police and national criminal investigation department, municipalities, the Tax and Customs Administration, the FIOD and the AIVD.
This will apply to financial years starting after the bill enters into force, which is intended from 1 July 2026.
3. Enforcement instruments: The bill provides the Public Prosecution Service with additional powers to act against civil society organizations whose activities are seen as subversive. This may include, for example, the issuance of a cease-and-desist order by the court for up to two years. Civil society organizations can appeal and appeal in cassation against this court order.
The bill has a relatively long history and was submitted on 20 November 2020. For more background, see also our Tax News item (only available in Dutch).
