When registering a company in the Netherlands, it is mandatory to also register the ultimate beneficial owner(s) (UBO) with the Dutch UBO register.
A UBO is any natural person who ultimately owns or controls a legal entity. In the Netherlands, this typically includes:
·Individuals holding >25% of shares or voting rights;
·Persons with effective control through other means (e.g. shareholder agreements);
·Founders or beneficiaries offoundations.
Qualification of the UBO can be done based on higher management position in case there are no UBOs based on other criteria. All Dutch legal entities - including BVs, NVs, foundations, and partnerships - must register their UBOs with the Dutch Chamber of Commerce (KVK).
As of 16 July 2025, access to the Dutch UBO register has been significantly restricted following a ruling by the European Court of Justice that invalidated public access provisions.
Access is now limited mainly to competent authorities:
Dutch Financial Intelligence Unit (FIU)
Dutch Central Bank (DNB)
Authority for the Financial Markets (AFM)
Tax authorities and law enforcement
The UBO register is a separate register within the Dutch Chamber of Commerce (KvK). Directors of the Dutch company and UBOs themselves who have local electronic access, so-called DigiD, can obtain excerpt from the UBO register against a small fee. This excerpt states main information about the registered UBO. The excerpt is available only in Dutch language but can always be translated and certified by a sworn translator or a notary.
Confirmation of UBO registration is frequently asked by the banks when opening a bank account for the Dutch company. However, KvK only sends it once when the UBO or certain changes are registered.
Non-compliance with registration obligations may result in fines or enforcement actions.
Please contact AZ Corporate`s team for more information or in case you need assistance with UBO (de-)registration, registration of changes or certification of UBO excerpts.