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The Annual Accounts in the Netherlands — A guide to Title 9 of the Netherlands Civil Code – for financial years starting on or after 1 January 2017

Published on: 30 Jan 2017

The 2017 edition of this publication provides a concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts in the Netherlands.

International enterprises with holding companies, shared service centres, operating companies and special purpose entities need to comply with local laws. This also applies to statutory annual accounts in the Netherlands, which may need to be prepared and filed in conformity with Dutch Law (Title 9 of the Netherlands Civil Code). There have been substantive changes to Title 9 since last year. These changes have been incorporated in this new 2017 edition including more guidance and new practical examples.

The publication provides a comprehensive overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts in the Netherlands. Please note that this publication is only suitable to financial years starting on or after 1 January 2017. Early adoption and transitional requirements are not in scope of this publication.

The authors are subject matter experts Fred van der Giessen and Dingeman Manschot.

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