Does a foundation have a publication duty?
Title 9 filing can apply at a net turnover of at least € 7,5 million from an enterprise in two consecutive years. ANBI rules are separate from this.
The short answer
Title 9 filing can apply at a net turnover of at least € 7,5 million from an enterprise in two consecutive years. ANBI rules are separate from this.
Basis: art. 2:360(3) in conjunction with 2:10 DCC
When does a foundation fall under Title 9?
A foundation is a legal entity (art. 2:3 DCC). Art. 2:360(3) DCC brings a foundation or association with an enterprise subject to registration in the Business Register under Title 9 (Title 9 Book 2 DCC) if net turnover in two consecutive financial years is at least € 7,5 million per year: half of the € 15 million threshold of art. 2:396(1)(b) DCC. Below that, Title 9 filing does not in principle apply.
First check whether the foundation runs an enterprise that must be entered in the Business Register. For the special Title 9 rule, the net turnover from that enterprise in two consecutive financial years then counts. With € 7,6 million in 2024 and € 7,8 million in 2025, the threshold may be relevant; a one-off peak calls for a different assessment. Donations are not necessarily the same as net turnover from an enterprise. So split income by nature and assess the statutory conditions separately. For this category the KVK states the threshold of € 7,5 million per year.
Which other publication rules may apply?
Even without a filing obligation, the record-keeping duty of art. 2:10 DCC applies: the board must prepare a balance sheet and a statement of income and expenditure every year. ANBI organisations (public benefit organisations with tax status) also have their own publication requirements on their own website.
An ANBI must publish certain information on a website under tax rules. That is something different from filing the annual accounts with the KVK. A subsidy provider may also require an audit report or a specific report, even when Title 9 does not apply. Also check the articles of association and any sector rules before you conclude that nothing needs to be public. Thus a foundation with € 500.000 in donations may well have publication obligations as an ANBI without approaching the Title 9 turnover threshold. Describe for readers and subsidy providers which regime applies to your foundation.
What must the board do even without KVK filing?
For fundraising institutions, RJ 650 is the reporting framework, or RJk C2 if total income stays below € 1.000.000 two years in a row (RJk C2.101). Whether this guideline, subsidy conditions or other sector rules apply you assess separately; the legal form of a foundation alone is not enough for that.
The board must keep records from which rights and obligations are apparent and prepare a balance sheet and statement of income and expenditure every year. Bring, for example, € 90.000 in subsidies received, € 75.000 in expenditure and € 15.000 in remaining funds into a balancing statement. Examine whether an amount is earmarked for a specific purpose; the freely available capital may then differ from the bank balance. Fundraising organisations can also use RJ 650, or RJk C2 with income below € 1.000.000. The applicability of that guideline and any additional requirements depend on the nature and reporting framework, not only on the legal form of a foundation.
How do you test the foundation step by step?
Start with the statement of purpose and the actual activities. A foundation that operates a museum with € 8 million in ticket sales may fall under the turnover rule differently from a foundation that receives € 8 million in donations for research. Make a turnover calculation for two consecutive financial years and specify which amounts come from the enterprise subject to registration in the Business Register. In case of doubt consult the accountant or legal adviser, because a wrong classification can affect the publication duty. Do not use only the total bank balance as a yardstick: the statutory criterion concerns net turnover from the enterprise, not all money received.
Then check the other regimes separately. If the foundation is an ANBI, collect the information that, according to the Belastingdienst (the Dutch Tax Administration), must appear on its own website. If there are subsidies, read the decision for requirements on an activity report, accountant's report or publication. Record who adopts the balance sheet and statement of income and expenditure under the articles of association. A small project with € 40.000 in expenditure can require detailed subsidy accountability even without Title 9 filing. By putting the rules side by side on a list, you prevent a KVK exemption from being wrongly understood as an exemption from all transparency.
Sources
Frequently asked questions
Do donations count as turnover for art. 2:360(3) DCC?
Assess whether there is net turnover of an enterprise; donations are not automatically such turnover.
Must an ANBI always file with the KVK?
No. The tax ANBI publication and the statutory filing obligation are different regimes.
Must a foundation without an enterprise prepare accounts?
Yes. The general duty of legal entities to keep records remains relevant.
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