Dutch Legislation

Title 5

in force

Private companies with limited liability

Civil Code — Book 2 (legal persons) (Burgerlijk Wetboek Boek 2) · Articles: 144

Section 1

General provisions

2:175 Article 2:175

This Title applies to the private company with limited liability (besloten vennootschap met beperkte aansprakelijkheid). The private company with…

2:175a Article 2:175a

A company may be incorporated by electronic notarial deed by one or more nationals of a Member State of the European Union.

2:176 Article 2:176

The deed of incorporation of the company shall be executed in the Dutch language. A power of attorney to cooperate with that deed must have been…

2:177 Article 2:177

The deed of incorporation must contain the articles of association of the company. The articles of association shall contain the name, the registered…

2:178 Article 2:178

The articles of association shall state the nominal amount of the shares. If there are shares of different classes, the articles of association shall…

2:178a Article 2:178a

If a company converts the amount of the authorised capital and the amount of the shares in guilders into euros in the articles of association, the…

2:178b Article 2:178b

If the company, in deviation from Article 178a, changes the amount of the shares, such change shall require the approval of each group of…

2:178c Article 2:178c

A company whose articles of association state the authorised capital and the amount of the shares in guilders may, in its dealings with third…

2:179 Article 2:179 repealed
2:180 Article 2:180

The directors are obliged to have the company registered in the trade register and to deposit an authentic copy of the deed of incorporation and of…

2:181 Article 2:181

When the company converts into an association, cooperative, or mutual insurance society (onderlinge waarborgmaatschappij) pursuant to Article 18…

2:182 Article 2:182

The company shall deposit the resolution for conversion into an association, foundation, cooperative, or mutual insurance society (onderlinge…

2:183 Article 2:183

When a legal person converts into a private limited liability company (besloten vennootschap) pursuant to Article 18, the following shall be attached…

2:184 Article 2:184 repealed
2:185 Article 2:185

Upon petition of the public prosecution service, the court shall dissolve the company when it cannot achieve its object due to a lack of assets, and…

2:186 Article 2:186

All writings, printed documents and announcements to which the company is a party or which emanate from it, with the exception of telegrams and…

2:187 Article 2:187

If shares of the company or depositary receipts for shares have been admitted to trading on a regulated market as referred to in Article 1:1 of the…

2:188 Article 2:188 repealed
2:189 Article 2:189

Where the articles of association refer to the holders of such number of shares as together constitute a certain part of the share capital…

2:189a Article 2:189a

For the purposes of Articles 192, 197 paragraph 3, 198 paragraph 3, 206, Article 210 paragraph 7, 216 paragraph 1, 227 paragraph 2, 239 and 244, a…

Section 2

The shares

2:190 Article 2:190

Rights that include neither voting rights nor an entitlement to a distribution of profit or reserves shall not be classified as shares.

2:191 Article 2:191

Upon the subscription for a share, the nominal amount thereof must be paid up. It may be stipulated that the nominal amount or a part thereof need…

2:191a Article 2:191a

Payment on a share must be made in cash to the extent that another contribution has not been agreed upon.

2:191b Article 2:191b

If a contribution other than in cash has been agreed upon, that which is contributed must be capable of being valued according to economic standards…

2:192 Article 2:192

The articles of association may, with respect to all shares or shares of a particular class or designation:

2:192a Article 2:192a

If a shareholder, who is not bound by a statutory obligation or requirement as referred to in Article 192 paragraph 1, wishes to alienate his shares…

2:193 Article 2:193

The liquidator of a company and, in the event of bankruptcy, the bankruptcy trustee, are authorised to call up and collect all mandatory payments on…

2:194 Article 2:194

The board of the company shall maintain a register in which the names and addresses of all shareholders are recorded, stating the date on which they…

2:195 Article 2:195

Unless the articles of association provide otherwise, a valid transfer of shares requires that the shareholder who wishes to alienate one or more…

2:195a Article 2:195a repealed
2:195b Article 2:195b repealed
2:196 Article 2:196

For the issuance and transfer of a share or the transfer of a limited right therein, a deed executed for that purpose before a notary officiating in…

2:196a Article 2:196a

The transfer of a share or the transfer of a limited right therein in accordance with Article 196 paragraph 1 shall also operate by operation of law…

2:196b Article 2:196b

Subject to the provisions of Article 196a paragraph 2, the recognition shall take place in the deed or on the basis of the submission of a notarial…

2:196c Article 2:196c

Articles 196a and 196b shall apply mutatis mutandis with regard to the transfer of a share certificate to which meeting rights are attached, on the…

2:197 Article 2:197

The power to create a usufruct on a share cannot be limited or excluded by the articles of association.

2:198 Article 2:198

A right of pledge may be established on shares, unless the articles of association provide otherwise.

2:199 Article 2:199

After transfer or allotment of a share that has not been fully paid up, each of the previous shareholders remains jointly and severally liable to the…

2:200 Article 2:200 repealed
2:201 Article 2:201

Unless otherwise provided by the articles of association, all shares shall have equal rights and obligations attached to them in proportion to their…

2:201a Article 2:201a

A person who, as a shareholder for their own account, provides at least 95% of the issued capital of the company and can exercise at least 95% of the…

2:202 Article 2:202

Bearer certificates for shares may not be issued. If this provision is contravened, the rights attached to the share may not be exercised for as long…

Section 3

The assets of the company

2:203 Article 2:203

From juridical acts performed on behalf of a company to be incorporated, rights and obligations shall only arise for the company when it ratifies…

2:203a Article 2:203a repealed
2:204 Article 2:204

Juridical acts

2:204a Article 2:204a

If, upon incorporation, a contribution on shares other than in cash is agreed upon, the founders shall prepare a description of that which is being…

2:204b Article 2:204b

If, after the incorporation, a contribution on shares other than in cash is agreed upon, the company shall, in accordance with Article 204a paragraph…

2:204c Article 2:204c repealed
2:205 Article 2:205

The company may not acquire its own shares.

2:206 Article 2:206

The company may only issue shares after incorporation pursuant to a resolution of the general meeting, insofar as no other body has been designated…

2:206a Article 2:206a

Insofar as the articles of association do not provide otherwise, each shareholder shall have a pre-emptive right upon the issuance of shares in…

2:207 Article 2:207

The board of directors decides on the acquisition of shares in the capital of the company. The acquisition by the company of shares in its capital…

2:207a Article 2:207a

Acquisition of shares at the expense of the reserves referred to in Article 207, paragraph 2, or in violation of an exclusion or restriction as…

2:207b Article 2:207b

If another person, in their own name, subscribes for or acquires shares in the capital of the company or certificates thereof for the account of the…

2:207c Article 2:207c repealed
2:207d Article 2:207d

A subsidiary may not, for its own account, subscribe for or cause to be subscribed for shares in the capital of the company. Such shares may only be…

2:208 Article 2:208

The general meeting may resolve to reduce the issued capital by cancelling shares or by reducing the amount of shares by means of an amendment to the…

2:209 Article 2:209 repealed
2:210 Article 2:210

Annually, within five months after the end of the financial year of the company, subject to an extension of this period by a maximum of five months…

2:211 Article 2:211 repealed
2:212 Article 2:212

The company shall ensure that the prepared annual accounts, the management report and the information to be added pursuant to Article 392, paragraph…

2:213 Article 2:213 repealed
2:214 Article 2:214 repealed
2:215 Article 2:215

A deficit may be offset against the reserves prescribed by law only to the extent permitted by law.

2:216 Article 2:216

The general meeting is authorized to determine the appropriation of the profit as established by the adoption of the annual accounts and to determine…

Section 4

The general meeting

2:217 Article 2:217

Within the limits set by the law and the articles of association, the general meeting shall have all powers that have not been assigned to the board…

2:218 Article 2:218

During each financial year, at least one general meeting shall be held or a resolution shall be passed at least once in accordance with Article 210…

2:219 Article 2:219

The board of directors and the supervisory board are authorised to convene a general meeting; the articles of association may also grant this…

2:220 Article 2:220

One or more holders of shares who, alone or jointly, represent at least one-hundredth part of the issued capital, may address a written petition to…

2:221 Article 2:221

The preliminary relief judge of the court shall grant the requested authorisation, after hearing or summoning the company, if the petitioners have…

2:222 Article 2:222

If those who are authorised to convene a meeting pursuant to Article 219 have failed to hold a general meeting prescribed by Article 218 or the…

2:223 Article 2:223

The convocation of the general meeting shall be effected by means of convocation letters sent to the addresses of the shareholders and other persons…

2:224 Article 2:224

The notice of summons shall state the matters to be considered.

2:224a Article 2:224a

An item, the consideration of which has been requested in writing by one or more holders of shares who alone or jointly represent at least…

2:225 Article 2:225

Without prejudice to the provisions of the third sentence of paragraph 1 of Article 221, the notice of the meeting shall be given no later than on…

2:226 Article 2:226

The general meeting shall be held at the place specified in the articles of association or, otherwise, in the municipality where the company has its…

2:227 Article 2:227

In this Title, the right to attend meetings (vergaderrecht) shall be understood as the right to attend the general meeting, in person or by a proxy…

2:227a Article 2:227a

The articles of association may provide that each shareholder is authorised, in person or by a written proxy, to participate in the general meeting…

2:227b Article 2:227b

The articles of association may provide that votes cast via an electronic means of communication prior to the general meeting, but not earlier than…

2:228 Article 2:228

Only shareholders have voting rights. Every shareholder has at least one vote. The articles of association may provide that a shareholder is not…

2:229 Article 2:229 repealed
2:230 Article 2:230

All resolutions for which no larger majority is prescribed by law or the articles of association shall be adopted by an absolute majority of the…

2:231 Article 2:231

The general meeting is authorized to amend the articles of association; insofar as the authority to amend may have been excluded by the articles of…

2:231a Article 2:231a

The resolution to increase the amount of the shares and of the authorised capital (maatschappelijk kapitaal) pursuant to Article 178a shall be…

2:232 Article 2:232

An amendment to a provision of the articles of association, whereby any right is granted to a person other than to shareholders of the company as…

2:233 Article 2:233

When a proposal to amend the articles of association is to be made to the general meeting, this must always be stated in the notice convening the…

2:234 Article 2:234

An amendment to the articles of association shall, on pain of nullity, be set forth in a notarial deed. The deed shall be executed in the Dutch…

2:235 Article 2:235 repealed
2:236 Article 2:236

The directors are obliged to deposit an authentic copy of the amendment and the amended articles of association at the office of the trade register.

2:237 Article 2:237

During the bankruptcy of the company, no amendment may be made to its articles of association except with the consent of the bankruptcy trustee…

2:238 Article 2:238

Decision-making by shareholders may take place in a manner other than at a meeting, provided that all persons entitled to attend meetings have…

Section 5

The management of the company and the supervision of the management

2:239 Article 2:239

Subject to restrictions under the articles of association, the board of directors is charged with the management of the company.

2:239a Article 2:239a

The articles of association may provide that the management tasks be divided among one or more non-executive directors and one or more executive…

2:240 Article 2:240

The board of directors represents the company, insofar as the law does not provide otherwise.

2:241 Article 2:241

The court within whose jurisdiction the company has its domicile shall take cognizance of all legal actions concerning the agreement between the…

2:242 Article 2:242

The appointment of directors shall be effected for the first time in the deed of incorporation and subsequently by the general meeting or, if the…

2:242a Article 2:242a

The following persons may not be appointed as a director of a company that, on two consecutive balance sheet dates, without subsequent interruption…

2:243 Article 2:243

The articles of association may provide that the appointment by the general meeting shall be made from a nomination.

2:244 Article 2:244

Each director may at any time be suspended and dismissed by the body authorised to make the appointment. The articles of association may provide that…

2:245 Article 2:245

Insofar as the articles of association do not provide otherwise, the remuneration of directors shall be determined by the general meeting.

2:246 Article 2:246

Unless otherwise provided by the articles of association, the board of directors is not authorised to file a petition for the bankruptcy of the…

2:247 Article 2:247

Juridical acts of the company towards the holder of all shares in the capital of the company or towards a participant in a community of property of a…

2:248 Article 2:248

In the event of the bankruptcy of the company, each director is jointly and severally liable to the estate for the amount of the debts to the extent…

2:249 Article 2:249

If the annual accounts, the interim figures or the management report, insofar as these have been made public, provide a misleading representation of…

2:250 Article 2:250

Unless Article 239a has been applied, the articles of association may provide that there shall be a supervisory board (raad van commissarissen). The…

2:251 Article 2:251

The management board shall provide the supervisory board in a timely manner with the information necessary for the performance of its duties.

2:252 Article 2:252

The supervisory directors who have not already been designated in the deed of incorporation shall be appointed by the general meeting or, if the…

2:252a Article 2:252a

The following persons may not be appointed as a supervisory director (commissaris) of a company that, on two consecutive balance sheet dates, without…

2:253 Article 2:253

The articles of association may provide that one or more supervisory directors, but no more than one-third of the total number, shall be appointed by…

2:254 Article 2:254

A supervisory director may be suspended and dismissed by the person or body authorised to make the appointment. The articles of association may…

2:255 Article 2:255

The general meeting may grant a remuneration to the supervisory directors.

2:256 Article 2:256 repealed
2:257 Article 2:257

Unless the articles of association provide otherwise, the supervisory board is authorised to suspend any director at any time.

2:258 Article 2:258 repealed
2:259 Article 2:259

The provisions of Articles 9, 241 and 248 shall apply mutatis mutandis to the performance of duties by the supervisory board.

2:260 Article 2:260

If the published annual accounts present a misleading representation of the state of the company, the supervisory directors shall be jointly and…

2:261 Article 2:261 repealed

Section 6

The supervisory board of the large private company with limited liability

2:262 Article 2:262

In this section, a dependent company (afhankelijke maatschappij) shall mean:

2:263 Article 2:263

A company must, if the following paragraph applies to it, within two months after the adoption of its annual accounts by the general meeting, file a…

2:264 Article 2:264

Articles 268-274 of this Book shall apply to a company in respect of which a statement as referred to in the preceding article has been registered…

2:265 Article 2:265

By way of derogation from Article 264, Articles 272 and 274a paragraph 2 shall not apply to a company in which a participation of at least half of…

2:265a Article 2:265a

By way of derogation from Article 264, Articles 272 and 274a paragraph 2 shall not apply to a company in which:

2:266 Article 2:266

Our Minister of Justice may, having heard the Social and Economic Council, grant a company, upon its petition, an exemption from one or more of…

2:267 Article 2:267

A company to which Article 264 of this Book does not apply may, by its articles of association, regulate the manner of appointment and dismissal of…

2:268 Article 2:268

The company has a supervisory board.

2:269 Article 2:269

If all supervisory directors are missing, other than pursuant to the provisions of Article 271a, the appointment shall be made by the general meeting.

2:270 Article 2:270

The following may not be commissioners:

2:271 Article 2:271

A supervisory director (commissaris) shall step down at the latest when he has been a supervisory director for four years after his last appointment…

2:271a Article 2:271a

The general meeting may, by an absolute majority of the votes cast, representing at least one-third of the issued capital, withdraw its confidence in…

2:272 Article 2:272

The supervisory board appoints the directors of the company; this power cannot be limited by any binding nomination. It shall notify the general…

2:273 Article 2:273 repealed
2:274 Article 2:274

The following resolutions of the management board are subject to the approval of the supervisory board regarding:

2:274a Article 2:274a

By way of derogation from Article 268 paragraph 1, Article 239a may be applied. In that case, the provisions regarding the supervisory board (raad…

2:275 Article 2:275 repealed

Section 7

Balanced distribution of seats between women and men

2:276 Article 2:276

This Article applies to a company which, on two consecutive balance sheet dates and without subsequently having ceased to do so on two consecutive…

2:277 Article 2:277 repealed
2:278 Article 2:278 repealed
2:279 Article 2:279 repealed
2:280 Article 2:280 repealed
2:281 Article 2:281 repealed
2:282 Article 2:282 repealed
2:283 Article 2:283 repealed
2:284 Article 2:284 repealed

Section 8

The appeal

2:284a Article 2:284a repealed