Publicatieplicht

The publication obligation requires companies and other legal entities to file their financial statements and other statutorily prescribed documents with the Chamber of Commerce, thereby making them available for inspection by third parties. This obligation arises under the Civil Code and the Trade Register Act and applies in particular to private limited companies (BVs), public limited companies (NVs) and certain foundations.

The publication obligation serves to promote transparency and enables interested parties, such as creditors and shareholders, to assess an entity’s financial position. In practice, non-compliance frequently gives rise to fines or personal liability on the part of directors.