Stichting

A stichting is a legal entity in the Netherlands and other Dutch-speaking jurisdictions that is established to pursue a specific social or public objective, and in which there are no members or owners. A stichting gains legal personality through a deed of foundation (stichtingsakte) drawn up before a civil-law notary and, typically, registered in the Dutch Chamber of Commerce. The foundation’s purpose and the governance and asset rules are laid down in its articles of association (statuten).

Key features include that there are no shareholders and founders do not hold ownership rights. Control is exercised by a board of directors (bestuur) responsible for managing the foundation and ensuring the object of the foundation is pursued. Some stichtingen appoint a supervisory body (raad van toezicht) or follow governance codes, but such oversight is not mandatory by default.

Assets contributed to the foundation are dedicated to its objective, and profits must be reinvested in activities aligned with that objective. Upon dissolution, any remaining assets are normally transferred to another non-profit entity with a similar objective, as specified in the statutes, rather than distributed to individuals.

Stichtingen can qualify for favorable tax treatment, particularly if granted status as an ANBI (Algemeen Nut Beogende Instelling) in the Netherlands. ANBI designation can make donations to the foundation tax-deductible and provide certain tax exemptions, subject to compliance with governance and reporting requirements set by the tax authorities.

Difference from a vereniging (association): a stichting has no members and cannot distribute profits to individuals, whereas a vereniging is member-based and may distribute profits among its members. A stichting is not a commercial company; it may own property, enter into contracts, employ staff, and sue or be sued in its own name. Similar concepts exist in Belgium and other Dutch-speaking jurisdictions.