Disclosure requirement

Dutch legal persons are required by law to file and publish the financial statements at the Chamber of Commerce. Not complying with this disclose requirement could lead to the assumption that the company is mismanaged.

The following legal persons are required to file and publish the financial statements:

  • public and private limited companies
  • cooperatives
  • mutual insurance associations
  • general and limited partnerships of which the general partners are foreign capital partners
  • associations and foundations with a turnover of more than € 6 million over two consecutive financial years.

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