Dutch Private Foundations – Anonymity, Asset Protection, Succession

A Dutch private foundation (Stichting) and its variant known as the Stichting Administratiekantoor (STAK) have grown in popularity as structures that offer a high degree of anonymity, while enabling efficient management, protection of assets from creditor claims, and smooth intergenerational succession.

Anonymity
One of the main advantages of these entities is the ability to provide a high level of anonymity for those who control them. Only the members of the foundation’s management board are disclosed in the Dutch Commercial Register (KVK). In practice, these management roles are often held by Dutch companies licensed to provide fiduciary services (so-called trust offices), which are then the only ones listed in the register.

Protection from Creditor Claims
Since the foundation’s assets are completely separated from the founder’s personal estate, they are well protected from both private and public law creditor claims. The founder or other individuals exercising control over the foundation only hold personal (not proprietary) rights toward the entity.

Separation of Economic Control
STAK-type foundations deserve special attention. In exchange for contributed assets, they issue so-called depositary receipts to the contributors. These certificates incorporate the economic rights to the assets, allowing the holder to retain the right to income from those assets, even though formal ownership (e.g., of company shares) belongs to the foundation.

Flexible Succession Rules
Assets contributed to a foundation by its founder are not subject to inheritance under the provisions of the Polish Civil Code. This allows for flexible succession arrangements, as the founder is not bound by inheritance law and can independently determine who will assume control of the foundation and under what circumstances.

Holding Assets in a Stable Jurisdiction with Strong Legal and Tax Reputation
The Netherlands enjoys a strong reputation as a stable, predictable jurisdiction with a business-friendly legal and tax environment.

Summary
Dutch private foundations are an excellent tool for asset management, anonymity, protection from creditor claims, and seamless succession. They combine legal stability with high operational flexibility.

For questions regarding Dutch private foundations, feel free to contact our Commercial Law Department experts:
Rafał Małolepszy – r.malolepszy@siw.pl
Karol Stępniak – k.stepniak@siw.pl