Last updated 15/10/2026
Starting a foundation (stichting) in the Netherlands can be an excellent way to support charitable, non-profit, social, educational, or philanthropic activities. However, establishing a Dutch foundation also involves important considerations, including governance, banking, compliance, tax registrations, and ongoing administration.
To help you get started, we have compiled answers to the most frequently asked questions about starting a foundation in the Netherlands. If you cannot find the information you are looking for, feel free to contact us. Our team will be happy to assist you.
1. What is a foundation (stichting) in the Netherlands?
A Dutch stichting (foundation) is a legal entity commonly used for charitable, non-profit, social, educational, religious, and philanthropic purposes. Unlike a Dutch B.V., a stichting does not have shareholders or owners and is managed by a board. A stichting can be used for:
• Charitable and NGO activities;
• Grant-making and philanthropic initiatives;
• Family offices and asset-holding structures;
• Community projects and social enterprises;
• International non-profit organizations.
Many international organizations choose a Dutch stichting because it provides a flexible governance structure, legal personality, and credibility when engaging with donors, partners, banks, and government authorities.
While a stichting may generate income and employ staff, its assets must generally be used to further its stated objectives rather than distribute profits to founders or board members.
2. Can a non-resident start a stichting in the Netherlands?
Yes. Non-residents can establish a Dutch foundation (Stichting). Foreign founders and board members do not need to reside in the Netherlands, and in most cases the incorporation process can be completed remotely through a Dutch civil-law notary. Additional compliance and due diligence requirements may apply depending on the foundation’s purpose, governance structure, board composition, and the countries involved.
3. How long does it take to incorporate a stichting?
A Dutch foundation can typically be incorporated within 5 to 10 business days for a straightforward structure where all required information and documentation are readily available, and the proposed board members are private individuals.
The timeline is largely dependent on the completion of the onboarding process, our compliance review, and the availability of the notary. Once these requirements have been satisfied and payment has been received, the incorporation can usually proceed quickly.
More complex structures, such as those involving international board members, foreign legal entities, charitable activities in multiple jurisdictions, or enhanced compliance requirements, may require additional due diligence and supporting documentation. In such cases, the incorporation process may take longer.
At Bolder Launch, we understand that many foundations are established to support time-sensitive charitable, educational, social, or philanthropic initiatives. Our team therefore works closely with the notary and all stakeholders to complete the incorporation process as efficiently as possible while ensuring that all legal and compliance requirements are properly met.
4. Do I need a Dutch resident board member?
No. There is generally no legal requirement for a stichting to appoint a Dutch resident board member. Foreign individuals can serve on the board of a Dutch foundation, and board members do not need to reside in the Netherlands.
That said, depending on the foundation’s activities, funding arrangements, governance structure, and operational presence, it may be beneficial to have local representation or support in the Netherlands. This is particularly relevant where the foundation intends to maintain an ongoing presence, engage with Dutch institutions, employ staff, or manage activities from the Netherlands.
At Bolder Launch, we assist clients with the incorporation and ongoing administration of Dutch foundations. If additional governance, substance, or local support solutions are required, we can discuss the available options based on the foundation’s specific circumstances.
5. What documents are required to start a stichting in the Netherlands?
The required documents depend on the board structure of the foundation.
For individual board members, we generally require:
• A valid passport copy;
• Proof of residential address not older than 2 months (utility bill or bank statement).
• Information regarding the foundation’s purpose, activities, and governance structure.
Where a legal entity will be involved as a founder, board member, or otherwise forms part of the structure, we generally require:
• A recent business extract of the legal entity;
• Information regarding its ownership and management;
• Passport copies of the relevant individuals;
• Proof of address of the relevant individuals;
• Additional corporate documentation depending on the structure.
Additional documentation may be required depending on the countries involved, the proposed activities of the foundation, the source of funding, and the complexity of the governance structure.
At Bolder Launch, we aim to keep the onboarding process as efficient as possible and will only request documentation that is necessary to comply with applicable legal, regulatory, and notarial requirements.
6. Do I need to visit the Netherlands to start a foundation?
No. In most cases, you do not need to visit the Netherlands to incorporate a Dutch foundation.
At Bolder Launch, we can facilitate the incorporation process remotely by coordinating with the notary, managing the compliance requirements, and arranging the necessary powers of attorney where applicable. This allows many founders and board members to establish a Dutch foundation without travelling to the Netherlands.
Depending on the circumstances, the notary may require remote identification procedures or additional verification measures. However, a physical visit to the Netherlands is generally not required for the incorporation itself.
Should the foundation later require services such as opening a bank account, employing staff, or establishing a local operational presence, additional identification or onboarding procedures may apply depending on the relevant service provider.
7. What are the yearly costs of maintaining a Dutch foundation?
The annual costs of a Dutch foundation depend on its activities, funding sources, governance structure, and compliance requirements.
In general, most Dutch foundations should budget for:
• Accounting and annual financial statement preparation;
• Preparation and filing of any required tax returns, where applicable;
• Chamber of Commerce compliance obligations and maintenance of corporate records;
• Registered office services;
• Payroll administration (if the foundation has employees);
• VAT compliance (if the foundation carries out VAT-taxable activities).
Foundations with limited activity and a small number of transactions will generally have lower annual costs than foundations with employees, grant-making activities, international operations, or more complex governance structures.
At Bolder Launch, we provide tailored proposals based on the nature and activities of the foundation, ensuring that the level of support is aligned with the organization’s actual requirements.
8. Do I need a registered office address in the Netherlands?
Yes. Every Dutch foundation must have a registered address in the Netherlands. This address is registered with the Dutch Chamber of Commerce (KVK) and is used for official correspondence from government authorities and other institutions.
In practice, the registered address should be a physical address where the foundation can be contacted and receive official correspondence. Depending on the foundation’s activities, a coworking space, serviced office, or other suitable office solution may be sufficient.
For foundations with limited operational activities, a modest office solution is often adequate. However, the chosen address should be appropriate for the foundation’s intended activities and capable of receiving correspondence from authorities, service providers, and other stakeholders.
While Bolder Launch does not provide registered office services, we can recommend a number of trusted coworking space and office providers to help foundations establish an address in the Netherlands.
9. What taxes does a Dutch foundation need to pay?
The taxes applicable to a Dutch foundation depend on its activities, funding model, and operational structure. Common tax considerations may include:
• Corporate Income Tax (CIT): A foundation may be subject to corporate income tax if it carries out activities that are considered a business or enterprise for Dutch tax purposes.
• Value Added Tax (VAT): VAT obligations may arise where the foundation supplies goods or services that fall within the scope of VAT.
• Wage Tax and Social Security Contributions: Applicable if the foundation employs staff or pays remuneration that is subject to Dutch payroll taxes.
• Dividend Withholding Tax: Generally not applicable, as a foundation does not have shareholders and cannot distribute profits in the same manner as a company.
Not every foundation will be subject to all of these taxes. For example, many foundations do not have employees and therefore have no payroll tax obligations, while VAT and corporate income tax treatment depend on the nature of the activities being carried out.
Following incorporation, the Dutch Tax Authorities may assess the foundation’s activities and determine which, if any, tax registrations are required.
Please note that Bolder Launch is not a tax advisory firm. While we can provide general guidance based on our experience and assist with registrations and compliance processes, tax advice should ultimately be obtained from a qualified tax adviser based on the foundation’s specific circumstances.
10. Do I need a Dutch accountant?
Not necessarily. However, every Dutch foundation (Stichting) must maintain proper accounting records and comply with any applicable Dutch reporting, filing, and tax obligations. Depending on its activities, a foundation may be required to:
• Maintain complete and accurate financial records;
• Prepare annual financial statements;
• Comply with publication or reporting obligations, where applicable;
• File corporate income tax returns, if subject to corporate income tax;
• Comply with VAT filing obligations, if engaged in VAT-taxable activities;
• Administer payroll taxes and social security contributions, if it employs staff.
For international founders and board members, working with a Dutch accounting provider can help ensure that the foundation remains compliant with Dutch accounting, tax, and governance requirements.
At Bolder Launch, we can assist with bookkeeping, financial statement preparation, payroll administration, tax registrations, and ongoing compliance support, allowing the board to focus on the foundation’s mission and activities.
11. Do I need a corporate secretary?
No, a corporate secretary is not legally required for a Dutch foundation. However, many foundations choose to work with a corporate services provider to assist with the ongoing administrative and compliance responsibilities associated with operating a Dutch legal entity.
A corporate secretary can assist with:
• Opening a business bank account;
• Applications for tax registrations and related correspondence with authorities;
• Maintaining Chamber of Commerce (KVK) records;
• UBO registrations and updates;
• Board resolutions and shareholder documentation;
• Ongoing compliance monitoring and administrative support;
• General guidance on Dutch corporate and governance requirements.
For foundations with international board members or no local administrative presence in the Netherlands, having access to ongoing corporate support can help ensure that statutory obligations are met and records remain up to date. At Bolder Launch, our Corporate Secretary services are designed to support foundations with their ongoing governance, compliance, and administrative requirements, allowing board members to focus on advancing the foundation’s mission and activities.
12. Do I need employees to start a foundation in the Netherlands?
No. It is not mandatory for a Dutch foundation to have employees. Many foundations operate successfully without any employees and are managed entirely by their board members or supported by volunteers.
That said, depending on the foundation’s objectives and activities, employing staff may become desirable or necessary as the organization grows. Some foundations engage employees to manage operations, fundraising, administration, project delivery, or other day-to-day activities.
The absence of employees does not prevent a foundation from being incorporated or operating in the Netherlands. What is more important is that the foundation has a clear purpose, an appropriate governance structure, and conducts its activities in accordance with Dutch law and its articles of association.
Should the foundation decide to hire employees in the future, Bolder Launch can assist with payroll registrations, employment agreements, and ongoing payroll administration. Please note that employment-related tax and social security obligations may apply once staff are hired.
13. Do I need to pay a salary to the board members of a Dutch foundation?
Not necessarily. Unlike a Dutch B.V., a Dutch foundation (Stichting) does not have shareholders and is generally not subject to the Dutch rules relating to a Director-Major Shareholder (DGA) salary.
Board members of a Dutch foundation may serve on a voluntary basis without receiving any remuneration. Alternatively, the foundation may choose to compensate board members for their services, provided this is permitted under the foundation’s articles of association and is appropriate in light of the foundation’s objectives and activities.
The appropriate level of remuneration depends on the specific circumstances of the foundation, including its size, activities, funding, governance structure, and any charitable or public-benefit considerations.
Foundations should carefully consider the tax, governance, and regulatory implications before introducing board remuneration. In particular, additional requirements may apply where the foundation seeks charitable status or receives tax-related benefits.
14. Do I need tax advice when starting a foundation in the Netherlands?
Not always, but it is often advisable. While many Dutch foundations can be established without obtaining formal tax advice, the tax treatment of a foundation will depend on its activities, funding model, governance structure, and international footprint.
Tax advice can be particularly valuable if:
• The foundation receives funding, donations, grants, or assets from abroad;
• The foundation intends to understake activities in multiple jurisdictions;
• The foundation employs staff or compensates board members;
• The foundation engages in activities that may have VAT implications;
• The foundation expects to generate income, receive intellectual property, or enter into commercial arrangements;
• The foundation intends to apply for specific tax statuses or exemptions.
Obtaining tax advice at an early stage can help identify potential tax, VAT, governance, and compliance considerations before operations commence and may help avoid issues later on.
15. Do I need a Dutch bank account?
Not necessarily, but in practice a Dutch bank account is often highly recommended. A Dutch foundation can, in certain circumstances, operate using a foreign bank account, particularly during its initial stages. However, a Dutch or EU-based bank account can make it easier to receive donations, manage operational expenses, pay employees or service providers, and interact with Dutch authorities and financial institutions.
Opening a bank account is often one of the more challenging stages following incorporation. Banks and payment providers will typically assess:
• The foundation’s purpose and activities;
• The background of the founders and board members;
• The source of funding and anticipated transactions;
• The countries involved;
• The foundation’s connection to the Netherlands;
• Its governance and compliance framework.
Depending on the foundation’s activities and risk profile, both traditional banks and fintech providers may be suitable options.
Please contact us at launch@bolderlaunch.com / corporate@bolderlaunch.com or +31 76 230 0011 to learn more about how we can help expand your business in the Netherlands. We are more than happy to assist with guidance!
The publication has been prepared for general guidance on matters of interest only and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No presentation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, Bolder Business Services (Netherlands) B.V., its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting or refraining to act in reliance on the information contained in this publication or for any decision based on it.
