Bill rejected: filing of annual accounts not required for all foundations after all

The bill on transparency of civil society organizations (Wetsvoorstel transparantie maatschappelijke organisaties) was rejected by the Dutch Senate (Eerste Kamer) on March 24, 2026. The bill primarily contained two measures:

(1) the power of, among others, mayors and the Public Prosecution Service (Openbaar Ministerie) to obtain insight into the origin, purpose, and size of donations received by associations and foundations, and to take measures in that regard, and

(2) an obligation for all Dutch foundations, even if they do not operate a business (including, for example, Dutch trust foundations and Dutch foundations that hold preference shares) to file their balance sheet and statement of income and expenditure with the Chamber of Commerce, for inspection by a limited number of government organizations.

Political division existed primarily around the first component. Now that the bill has been rejected by the Senate, the second component (the filing obligation) has also been taken off the table.