stichtingen

Stichtingen are a common form of non-profit legal entity in the Netherlands (and in some other Dutch-speaking contexts). They are characterized by having no members and are established to pursue a defined objective. The foundation holds assets that are dedicated to that objective, and the founders do not retain ownership rights. Governance is carried out by a board (bestuur), and profits or surpluses must be used to further the objective rather than distributed to individuals.

A stichting gains legal personality through its incorporation, typically by a notarial deed (stichtingsakte) that sets out the statutes and objective. In practice, the stichting obtains legal personality through its formation and registration with the Kamer van Koophandel (Chamber of Commerce). This enables it to own property, enter into contracts, and employ staff.

Stichtingen are widely used for charitable, cultural, scientific, educational, or social purposes. They can apply for tax-advantaged status such as the ANBI (Algemeen Nut Beogende Instelling) to receive gifts with favorable tax treatment, provided they meet transparency and public-benefit requirements. While they are not-for-profit, they must manage their finances in accordance with applicable reporting and auditing standards, particularly if they exceed certain thresholds or receive public funding.

Compared with verenigingen (associations), stichtingen have no members and rely on a board for governance, rather than a membership base. This structure makes stichtingen a common instrument for managing assets, endowments, grants, and long-term projects where personal ownership or member influence is to be avoided.