Deponeringsplicht
obligation to deposit
The filing obligation is the statutory duty of legal entities to file their annual accounts and other documents with the Chamber of Commerce within the statutory time limits.
The filing obligation arises from Book 2 of the Dutch Civil Code and applies primarily to private limited companies (BVs), public limited companies (NVs) and other legal entities that are required to prepare annual accounts. This requirement ensures that financial information is made publicly available through the trade register.
The obligation is relevant because failure to file in a timely manner may give rise to administrative fines, personal liability for directors and, in certain cases, even criminal consequences. In practice, compliance with the filing obligation is frequently examined during due diligence or in connection with the conclusion of credit agreements.
The deadline is, in principle, eight days after adoption of the annual accounts, subject to an absolute maximum period of thirteen months from the balance sheet date.
“Because the private limited company had not filed its annual accounts within the prescribed period, the filing obligation was breached and the director risked a fine.”
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