According to Dutch law companies are obligated to fill their financial statements every financial year at the Chamber of Commerce. The filling obligation applies to i.a. limiteds and cooperatives. General partnerships and limited partnerships do not fall under this obligation unless all general partners are foreign capital partners. Associations and foundations with an undertaking with a turnover of € 4,4 million a year (for two consecutive years) do need to comply with the filing obligation as well.
Exempted from this obligation are subsidiaries of which the parent company has assumed liability for the debts of the subsidiary with a group exemption (the “403-verklaring”) and which have filed consolidated financial statements.