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Netherlands trust: how it works and how to set one up
A Netherlands trust usually means a trust governed by another country's law that the Netherlands recognises, because Dutch law has no trust of its own; Dutch families use a foundation, the stichting, for similar aims. Tell us your plans and we reply with the papers to gather.
Reviewed by a senior trust administrator, updated
Key facts
- Trust structure
- No domestic trust; foreign trusts recognised through the Hague Convention[1]
- Governing law
- Hague Trusts Convention (1985)[1]
- Foreign law rules
- Convention in force for the Netherlands since 1 February 1996[1]
Numbers in brackets point to the Sources list at the end of this page.
Swipe sideways to see the whole diagram.
- SettlorSets up the structure and transfers assets into it
- transfers assets under a trust deedTrusteeHolds the assets and manages them under the trust deed
- holds and distributesBeneficiariesPeople who benefit from the trust under its terms
- Trustee holds legal titleTrust assetsThe property held in the structure
Roles and notes
| Part of the structure | What it does |
|---|---|
| Settlor | Sets up the structure and transfers assets into it |
| Trustee | Holds the assets and manages them under the trust deed |
| Beneficiaries | People who benefit from the trust under its terms |
| Trust assets | The property held in the structure |
- The settlor transfers assets to a trustee under a deed governed by the law the deed names.
- The Netherlands recognises a trust governed by foreign law through the Hague Trusts Convention.
- The trustee holds legal title and decides under the deed.
- A protector, if the deed creates one, can be asked to consent to key trustee decisions.
What a trust in the Netherlands is
Dutch law does not let people create a domestic trust. A trust governed by another country’s law can still be recognised, because the Netherlands is a party to the Hague Trusts Convention.
The Hague Conference lists the parties in its status table. Which Dutch provisions give effect to the Convention is a point your lawyer confirms for your case.
So the term covers a foreign-law trust with a trustee, a beneficiary or assets in the Netherlands, or a different Dutch vehicle such as a stichting.
The settlor transfers assets to the trustee, and the trustee holds them for the beneficiaries that the deed names or describes.
A family that wants a local holding structure may be better served by a stichting, and we say so at the first review.
Who a trust in the Netherlands suits
This structure suits families who hold a foreign-law trust with a Dutch link, and owners of family businesses who plan for succession.
This page describes typical use cases.
Reasons that could bring people to this structure include:
- They hold assets in the Netherlands and want one set of records for the trust.
- They want a European location for a trust governed by the law of another place.
- They plan business succession and want the trustee to follow a letter of wishes.
- They compare the Netherlands with a trust-law place such as Singapore and want sourced facts, not sales copy.
Client acceptance comes first for every Dutch-linked enquiry, and we tell you early if we cannot take it on.
Your own lawyer confirms that the structure is suitable and lawful where you live. Your tax adviser tells you what to report at home, including how Dutch tax treats a trust for residents.
What the trustee does
The trustee is the legal owner under the deed. It decides on distributions, keeps minutes and accounts, and answers to the beneficiaries as the deed says.
The deed names the trustee for a given structure. The law page lists the sources behind each fact.
We work with a local partner where the work is done in the Netherlands; your engagement letter sets out its role.
Our part is client onboarding, identity checks, the documents you see and the reports you receive.
The trustee’s part is the decisions, the formal records and the filings that the deed and the law require. In Dutch practice, a trust company in the Netherlands is called a trust office.
You send us requests, we prepare the papers, and the trustee decides.
Your tax adviser at home tells you what to file as settlor or beneficiary, and which reporting duties apply to your trust.
Documents and steps to start
We start with identity papers, proof of address, a short account of how the wealth arose and papers showing the source of funds. We also ask for beneficiary details and a first view of the deed.
The steps run in a fixed order:
- Enquiry, then client acceptance and identity checks.
- Design of the structure with your lawyer, including the governing law of the deed.
- Drafting of the deed by a law firm, and your letter of wishes; Dutch papers may need an English translation.
- Signing, then acceptance of office by the trustee.
- Funding: assets move to the trustee, or to a company that the trust owns, once the trustee has accepted office.
Once the papers are in, the speed depends on the lawyers, the trustee and the banks. You receive a checklist and a list of open items, not a promised date.
Cost depends more on the shape of the structure than on the place: the parties, the assets and the drafting. The cost guide lists the factors that drive the total.
We publish the set-up fee for a standard trust or foundation; annual administration, event-based work and third-party charges are quoted after we review your case.
The step-by-step guide lists the papers in order.
Facts we reviewed, with source and date
The Hague Conference status table is the source of these facts, with the date shown in the table.
Nothing on this page promises a tax result. The plain-answers page has short answers to common questions, and our page on wealth structuring and asset protection gives the wider picture.
Frequently asked questions
Who can set up a trust in the Netherlands?
A trust is set up under a law that the deed names, and the Netherlands recognises it; Dutch law does not offer a domestic trust. In principle an adult who owns the assets can be a settlor, and your lawyer confirms the structure suits you at home.
How do I start in the Netherlands?
Begin with a short note on your plans. The order of work does not change: acceptance and identity checks, structure design with your lawyer, drafting, signing and funding. We reply with the papers to gather, and your own lawyer sees the same list.
Who can help me start in the Netherlands?
You need a trustee, a law firm to draft the deed under the governing law, and your own lawyer and tax adviser at home. We run the identity checks and pass the papers between them, with one shared list of open items for all four.
What is a stichting?
A stichting is a Dutch vehicle, not a trust, and some families use it for aims similar to a trust's. What its deed must say, whether it can hold shares or issue depositary receipts, and whether it fits your aims are points your lawyer confirms.
What affects the cost of the structure?
Structure matters more than the place: parties, assets, drafting and the trustee's yearly work. The costs page shows the set-up fee for a standard trust or foundation. Ongoing administration, work tied to events and third-party costs are quoted after we review your case. Any estimate follows written terms.