Halvorsen & Reith

Director requirements in Netherlands

What Netherlands requires of a board and who may supply a director.

Summary

Is the provider licensed
yes
Is arranging an appointment caught
yes
Is nominee status public
not yet - nominee arrangements enter the central beneficial ownership register from 10 July 2027 under AMLD6 art. 10Directive (EU) 2024/1640 art. 10: information on nominee arrangements is held in the central beneficial ownership register of the Member State in machine-readable format. Transposition 10 July 2027. Asource
Resident director required
noBook 2 of the Dutch Civil Code imposes no residency requirement on directors of a BV. A corporate entity may act as managing director. Bsource

Governing provision

The licensing position above is recorded in the firm's verified register under entry DL-003. The primary texts behind it are listed in the Sources section below.

Further entries for this jurisdiction are pending verification: DL-004.

Regulator

De Nederlandsche Bank

Advisory perimeter

minimal — never act as the point of assembly

Liability of the appointed person

Not yet confirmed against a primary source. This entry is published once the position has been verified.

Sanctions

Not yet confirmed against a primary source. This entry is published once the position has been verified.

Last reviewed: 2026-08. Source status: CONFIRMED.

Related jurisdictions

Related practices

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Sources

Every statement above is tied to an entry below. Confidence A means a primary text or a regulator statement. Confidence B means a consistent professional source, or a conclusion drawn from the absence of a provision.

  1. B alternative route — No resident director is required in this jurisdiction, so no substitute arrangement arises. Derived from JF-021 reviewed 2026-08
  2. A nominee status public — Directive (EU) 2024/1640 art. 10: information on nominee arrangements is held in the central beneficial ownership register of the Member State in machine-readable format. Transposition 10 July 2027. EUR-Lex reviewed 2026-08
  3. B resident director required — Book 2 of the Dutch Civil Code imposes no residency requirement on directors of a BV. A corporate entity may act as managing director. DLA Piper Global Guide to Directors' Duties and CMS expert guide reviewed 2026-08
  4. B substance expectation — No corporate law requirement exists. Dutch tax substance rules commonly require that at least 50 per cent of directors are Dutch tax resident. DLA Piper Global Guide to Directors' Duties reviewed 2026-08

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