Published by:
Netherlands Chamber of Commerce, KVK
Netherlands Chamber of Commerce, KVK
Statistics Netherlands, CBS
Statistics Netherlands, CBS

If you want to achieve a given objective with other like-minded individuals, for example improving a shopping street, participating in a sport, or making music, one option may be to create a legal entity in the form of an association, or in Dutch a 'vereniging'.

What is an association?

An association is an organisation whose main objective is not making a profit. Most associations focus on organising social activities. If an association makes profits, it must be reinvested into the association. You are not allowed to divide the profits amongst members.

The association has at least two members. The meeting of members (ledenvergadering) has full power and authority. Each member is entitled to a vote. The ledenvergadering appoints the Committee, which consists of (at least) a chair, secretary and treasurer.

An association has no shareholders. All money is collected through contributions by members, such as donations and fundraisers.

There are essentially two types of associations in the Netherlands:

  • Association with Full Legal Capacity (volledige rechtsbevoegdheid): has the same rights and duties as a member of the public. For example, they can take out loans and own and inherit registered property. Only associations with full legal capacities are eligible for subsidies.
  • Association with Limited Legal Capacity (beperkte rechtsbevoegdheid): both the association and the members are privately liable. You do not need a civil-law notary to set up an association with limited legal capacity.

Setting up an association

It is mandatory to register your association in the Business Register if it has 'full legal capacity'. You will remain personally liable until you have done this. Generally speaking, your civil-law notary will do this for you, but it is wise to ask for confirmation.

If you set up a vereniging with 'full legal capacity' (volledige rechtsbevoegdheid), then in theory you won't be personally liable for its obligations. You will need a civil-law notary to draft a deed, stating that you have created a vereniging and listing its articles of association. These include:

  • name and address
  • purpose (profit sharing for members is not a valid purpose or objective)
  • member requirements
  • procedures for calling general meeting of members
  • rules for appointing and removing committee members
  • allocation of surplus after dissolution

Be aware that you will need a civil-law notary to amend the deed whenever you need to amend your association's articles of association. Associations also have house rules in addition to their articles of association. These detail the association's practical day-to-day affairs. You will not need a civil-law notary for these house rules.

A legal entity is obligated to, at least once a year, hold a general meeting (of members). This general meeting is where final decisions are made and where financial statements are approved. From 1 January 2025, you will be allowed to organise a fully digital general meeting. This is in addition to the already existing option of a partially digital (hybrid) meeting.


You do not need a minimum starting capital to set up an association. You pay a one-time fee to register your association in the Business Register. The costs for a civil-law notary vary between €400 and €800.

In addition, there are costs for keeping records. An association that also carries out commercial activities must file financial statements (jaarrekening) with a certain turnover. The information you have to submit depends on the size of your company. The average annual administration costs range from €600 to €1,800.

Filing financial statements

If your association has had a turnover of over €6M per year in the last 2 financial years, you will have to file financial statements with the Netherlands Chamber of Commerce KVK.


An association operating as a business usually pays corporate income tax (vennootschapsbelasting, vpb). You can make use of tax deductions, such as the investment allowance. Any profits must be allocated to the association's objective or purpose. Not all associations have to pay vpb. Read which associations are exempt.

Whether an association has to pay and charge VAT, or not, depends on its specific situation. Visit for more information.


An association is a legal entity, which means that its committee members are usually not liable for any debts. There are exceptions to this rule. For example, mismanagement, negligence, or failure to list the association in the Dutch Business Register.

Inform KVK about any committee member changes within 8 days. Failure to do so may mean that former committee members could be held liable if they're still listed in the Dutch Business Register.

If your association has limited legal capacity, then you as a member are personally liable with your private assets. You can limit the liability by listing the association in the Dutch Business Register.

Signing authority

The committee as a whole is authorised to sign. This means that members may either jointly or individually sign contracts or perform certain legal acts on behalf of the association, such as reporting a change in the Business Register. These agreements are laid down in the articles of association.

The committee can also choose to appoint power of attorney to someone else. This person is then authorised to act on behalf of the company. It can be useful to register this person in the Business Register. This way your business partners also know who is allowed to act on behalf of the company.


Associations can employ staff. You then have to pay payroll taxes and social contributions for your personnel. If you are hiring an employee for the first time, you must register as an employer with the Tax Administration. You must also report this to the Netherlands Chamber of Commerce. Read the checklist Employing staff in the Netherlands for more information.

As a member of an association, you are often under authority of the general meeting of members. If you perform any labour for the association and receive a compensation for it, you are employed by the association. The compensation must be in proportion to the labour. Associations with an ANBI status are not allowed to employ members. Usually, the members only receive a compensation for costs incurred.

Social security and national insurance contributions

Members employed by the association are covered by any employee insurance schemes. If you are not employed, you can take out voluntary insurance. You can also build up a pension yourself.

Ending an association

An association can be dissolved if the general meeting of members votes to do so, it no longer has any members, or it has been declared bankrupt. The rules and procedures for dissolving an association are included in its articles of association. Please note that ending an association has consequences for many affairs. For instance, you might no longer have access to your business bank account.

Homeowners' association

It is mandatory for all apartment owners in the Netherlands to be a member of a homeowners' association, or in Dutch a vereniging van eigenaars (VVE). VVEs represent the shared interests of apartment owners in matters such as building maintenance and servicing.

The VVE also has several obligations. It has to hold a meeting of its members at least once per year, maintain a reserve fund and issue an annual financial statement. It is mandatory to list VVEs in the Dutch Business Register.

Statistics: associations and foundations

Number of associations and foundations.

Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK