What a company files in Netherlands [NL]

KVK names bv's, nv's, cooperatives and mutual insurance societies as the legal forms obliged to file. Business.gov.nl adds general and limited partnerships all of whose managing partners are foreign, associations and foundations running a business with turnover of at least €7.5 million in the last two financial years, entities under the Companies Formally Registered Abroad Act, and certain regulated sectors (broadcasters, pension funds, housing corporations). What must be filed depends on the company class, which KVK sets from the balance sheet total, net turnover and number of employees, measured over two consecutive years. As published by KVK: micro — assets < €450,000, net turnover < €900,000, < 10 employees; small (klein) — €450,000–€7.5 mln, €900,000–€15 mln, 10–50; medium-sized (middelgroot) — €7.5–25 mln, €15–50 mln, 50–250; large (groot) — > €25 mln, > €51 mln (as published), > 250. A company falls into a class when it meets at least two of the three criteria in two consecutive years. Audit obligation is a separate condition folded into this note, not a separate filing: Ondernemersplein states that a company meeting, in two consecutive years, two of the three tests «Meer dan 50 werknemers, € 15 miljoen omzet, € 7,5 miljoen balanstotaal» must have its annual accounts audited and approved by an accountant, and the auditor's report is then filed with the accounts.

Extensions and exceptions: Twelve months after the end of the financial year is the outer statutory limit, not the ordinary deadline. The board prepares the accounts within five months; shareholders may extend that by up to five months in special circumstances; they then have two months to adopt; and filing is due within eight days of adoption. Where all shareholders are also directors, adoption coincides with preparation and KVK gives the combined deadline as ten months and eight days after the end of the financial year.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

Corporate income tax is levied on bv's, nv's, cooperatives and certain other legal persons; foundations and associations are liable insofar as they run a business. This record covers the timing of the return, not the rate or base. A company that has been sent an invitation to file (uitnodiging tot het doen van aangifte) must file; the Belastingdienst treats the obligation as running from the financial year, so the return date moves with a broken financial year.

Extensions and exceptions: The Belastingdienst states the ordinary deadline as five months after the end of the financial year — «voor 1 juni van het volgende kalenderjaar» for a company whose financial year is the calendar year, and «binnen 5 maanden na het einde van het boekjaar» for a broken financial year. An online extension via Mijn Belastingdienst Zakelijk moves the calendar-year deadline to 1 November (five extra months); a longer extension or a different financial year requires the paper form with a stated end date. Tax agents can obtain a further collective extension (becon-regeling).

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

Applies to a business registered for VAT (btw-ondernemer). The tax period is set by the Belastingdienst — most businesses file quarterly, some monthly or annually. The Belastingdienst states that return and payment «moeten binnen zijn» by the last day of the month following the period: for a monthly period, the end of the next month; for a quarter, the end of the month after the quarter (e.g. Q4 by 31 January); for an annual return, «31 maart» of the following year. The date runs from the calendar tax period, not from the company's financial year.

Extensions and exceptions: No extension is available for the VAT return: the Belastingdienst applies a coulancetermijn (grace period) of seven calendar days after the deadline before a late-filing penalty is imposed, but the statutory date is the last day of the month following the period.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.

KVK lists the entities that must register their UBOs: bv's, nv's, European companies (SE) and European cooperative societies (SCE), foundations, partnerships (cv, vof, maatschap), associations, cooperatives and mutual insurance societies, and religious communities. Sole proprietorships and listed companies (and their wholly-owned subsidiaries) are outside the obligation. The obligation is continuous: an entity must keep its UBO data current. KVK states that «Wijzigingen in UBO-gegevens moet je binnen 7 dagen nadat ze geldig geworden zijn doorgeven» and «Als een persoon geen UBO meer is moet je dit binnen 7 dagen doorgeven» — changes, and the fact that someone has ceased to be a UBO, must be reported within seven days.

Extensions and exceptions: No extension. The initial registration is due on incorporation/registration in the Trade Register; thereafter every change in UBO data, and the fact that a person is no longer a UBO, must be reported within seven days of the change taking effect. This record models the recurring reporting obligation; the seven-day clock runs from an event the user must supply, so no calendar date is shown.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.