Onderlinge waarborgmaatschappij

The mutual guarantee company is a special form of legal entity regulated in Book 2 of the Dutch Civil Code. Its members act simultaneously as insurer and insured, jointly bearing the risks without any profit motive for the benefit of external shareholders.

This corporate form is used primarily in the insurance sector, for example in mutual fire insurance or liability insurance for specific professional groups. The structure affords members influence over policy and may result in lower premiums, as profits accrue to the participants themselves.

In practice, the mutual guarantee company is frequently selected by agricultural operators, medical practitioners and other professional groups requiring tailored collective risk coverage.