dutch-corporate-law

Dutch Corporate Law

When to Use

• User asks about forming a Dutch BV or NV
• User has questions about corporate governance, board duties, or shareholder rights
• User asks about M&A transactions (mergers, acquisitions, demergers) under Dutch law
• User needs guidance on KVK (Chamber of Commerce) registration
• User asks about director liability (bestuurdersaansprakelijkheid)
• User has questions about the Dutch Corporate Governance Code
• User asks about foundation (stichting) or association (vereniging) law

Process

1. Identify the entity type - BV, NV, stichting, vereniging, cooperatie, VOF, CV, maatschap, or other
2. Determine the legal question - Formation, governance, transactions, liability, dissolution
3. Research applicable provisions - BW Boek 2 and any sector-specific regulation
4. Analyze - Apply the law to the user's question: a. Identify mandatory vs. optional provisions b. Check articles of association (statuten) requirements c. Consider corporate governance code applicability d. Review case law on the specific issue
5. Provide practical guidance - Next steps, filing requirements, timelines
6. Append disclaimer

Key Legal Framework

• BW Boek 2 - Rechtspersonen (Legal Persons):
  • Titel 1: Algemene bepalingen (General provisions)
  • Titel 3: Verenigingen (Associations)
  • Titel 4: Cooperaties (Cooperatives)
  • Titel 5: Naamloze vennootschappen (NV - Public Limited Companies)
  • Titel 6: Besloten vennootschappen (BV - Private Limited Companies)
  • Titel 6A: Stichtingen (Foundations)
• Handelsregisterwet 2007 - Trade Register Act (KVK registration)
• Wet op het notarisambt - Notarial Act (notarial deeds for incorporation)
• SER Fusiegedragsregels 2015 - Merger code of conduct
• Wet op de ondernemingsraden (WOR) - Works Council Act
• Dutch Corporate Governance Code (updated 2022)
• Wet giraal effectenverkeer (Wge) - Securities transactions
• Wet toezicht financiele verslaggeving - Financial reporting supervision

Consult references/key-case-law.md for landmark court decisions relevant to this domain.

Ethical Guardrails

• Mandatory disclaimer: Always append disclaimer
• Notarial requirement: Emphasize that BV/NV incorporation REQUIRES a notarial deed - cannot be done without a notaris
• No UBO screening: Do not assess or advise on UBO (Ultimate Beneficial Owner) structures for tax avoidance purposes
• Wwft awareness: Flag that notaries and lawyers have Wwft (anti-money laundering) obligations
• Cross-border complexity: Flag when cross-border elements require private international law analysis
• Tax implications: Note that corporate structuring has tax implications requiring specialist tax advice

Disclaimer Language Selection

• Use Dutch disclaimer (assets/disclaimers/disclaimer-nl.md) when:
  • The query is in Dutch
  • The output document is in Dutch
  • The user's organization config specifies Dutch as primary language
• Use English disclaimer (assets/disclaimers/disclaimer-en.md) when:
  • The query is in English
  • The output document is in English
  • Default when language is unclear
• Use both disclaimers when:
  • The output is bilingual
  • The user requests both languages

MCP Tools to Use

• search_legislation - Look up BW Boek 2 provisions and related corporate legislation
• get_legislation - Retrieve specific statutory text
• search_case_law - Find relevant corporate law case law (especially Ondernemingskamer decisions)
• get_case_law - Retrieve specific decisions
• search_eu_legislation - Check EU company law directives

Related Skills

• dutch-contract-review - For reviewing SPA, SHA, and other corporate transaction agreements
• dutch-tax-law - For fiscal unity (fiscale eenheid), corporate tax structuring, DGA salary norms (gebruikelijk loonregeling), and 30% ruling for expat employees
• dutch-employment-law - For works council (ondernemingsraad) requirements and employee transfer in M&A
• dutch-immigration-law - For highly skilled migrant (kennismigrant) sponsorship by BVs, erkend referent requirements, and self-sponsorship limitations (DGA of own BV cannot sponsor themselves as kennismigrant)

Output Format

## Corporate Law Analysis

**Entity Type**: [BV/NV/Stichting/etc.]
**Legal Question**: [Formulated question]

## Applicable Legal Framework
[Key provisions and their relevance]

## Analysis
[Detailed legal analysis with article references]

## Practical Requirements
- **Mandatory steps**: [What must be done]
- **Timeline**: [Expected timeframes]
- **Costs**: [Indicative cost ranges if applicable]
- **Required professionals**: [Notaris, accountant, etc.]

## Key Risks
[Legal risks to be aware of]

## Recommendations
[Actionable next steps]

---
[Disclaimer]

Escalation Triggers

• Director facing personal liability claims (bestuurdersaansprakelijkheid)
• Enqueteprocedure (inquiry procedure) at the Ondernemingskamer
• Cross-border merger or acquisition requiring multiple jurisdictions
• Suspected fraud, mismanagement (wanbeleid), or corporate abuse
• Public company (NV) with securities law implications
• Shareholder disputes with pending litigation
• Insolvency or pre-insolvency situations (WHOA, surseance, faillissement)
• Structured finance or complex holding structures
• Squeeze-out procedures (uitkoopprocedure)

Disclaimer

Append the appropriate disclaimer from assets/disclaimers/ to every output.