Country Report 2018: The Netherlands

Abstract

The formation of POs is free from governmental involvement and is considered to be an act of civil law. Registration with the Trade register is compulsory only for POs if they are incorporated by notarial deed. POs that are not formed by means of a notarial deed (informal associations) are not obliged to register, but they can choose to do so. The registration is not related to obtaining legal personality; however, board members of non-registered POs are jointly and severally liable for the debts of the PO that originated prior to its registration.