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Netherlands trust law and key features
Netherlands trust law has no domestic trust: the Hague Trusts Convention applies in the Netherlands, so foreign-law trusts are recognised. Below are the governing law, who may act as trustee, and the features and limits, each with its source, for your lawyer.
Reviewed by a senior trust administrator, updated
The legal frame at a glance
What the law provides, with the source number for each item.
Key facts
- Trust structure
- No domestic trust; foreign trusts recognised through the Hague Convention[1]
- Foreign law rules
- Convention in force for the Netherlands since 1 February 1996[1]
- Trust structure
- No domestic trust; foreign trusts recognised through the Hague Convention[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 |
- A trust is created under the law the deed names, which may be the law of another country.
- The Netherlands recognises such a trust through the Hague Trusts Convention.
- The trustee holds legal title and decides under the deed.
- A protector or investment manager exists only if the deed creates the role.
The governing law
The Netherlands does not let people create a trust under Dutch law. It is a party to the Hague Trusts Convention, so a trust governed by foreign law is recognised; the Hague Conference status table lists it.
Your lawyer confirms which Dutch provisions give effect to the Convention for your case, so this page names no domestic act.
Dutch families who want a similar result at home use a foundation, the stichting. That is a different vehicle, and a Dutch lawyer advises on it.
A foreign-law deed names the law that fills its gaps, and a point the deed leaves open falls to that law’s default.
For the structure in context, see the overview of Netherlands trusts.
Who may act as trustee
A trustee may be a person or a company. A professional trustee acts for clients as a business and keeps the records that the deed and the law require.
The deed names the trustee for a given structure, and your lawyer advises how that works for a family trustee.
Choose between a person and a firm on practical grounds: what happens if the person dies or moves away, who keeps the records, and how many hours the role takes.
Where work is done in the Netherlands we use a local partner; your engagement letter sets out its role.
Our part is onboarding, identity checks and the reports you see, and the trustee takes the decisions and keeps the formal records.
Features the law allows
Trusts that the Netherlands recognises have several features that families comparing places ask about. Each is a tool, not a result, and each comes mainly from the law named in the deed.
- Discretion or fixed shares. The deed can leave distributions to the trustee or fix each beneficiary’s share. Your lawyer picks the fit.
- Beneficiary classes. A class such as children and later descendants can be named, so a new birth needs no new deed.
- Letter of wishes. You can tell the trustee how you hope it will use its discretion. It guides the trustee and does not bind it.
- Protector and investment manager. The deed creates these roles and sets their powers.
- Stichting. Whether a Dutch foundation can hold shares and issue depositary receipts, which would split voting from economic rights, is a point your lawyer confirms.
Whether a feature works for your family depends on your residence, your assets and the law of the places where they sit.
Limits and requirements
Limits protect the beneficiaries as much as the settlor. Your lawyer confirms whether Dutch rules on family inheritance still apply to a recognised trust.
Before accepting a trust, we identify and verify the settlor, any protector and the other people connected with it, and keep records of that work.
Reporting duties also fall on the trustee; your adviser confirms which of them apply to your trust.
Your lawyer confirms the rules on a register of beneficial owners. They decide who may see who stands behind a trust with a Dutch link.
How a court at home treats the structure, and how the timing of a transfer relates to a claim, are questions for your own lawyer.
Government charges and the trustee’s yearly fees are outside this page. The cost guide lists who charges for what.
Reading the law with a lawyer
Use this page as a checklist for your lawyer, not as advice: which parts apply to your deed, which the deed may change, and which it may not.
Ask how courts in your home country have treated similar structures. The answer lies outside Dutch law, and it often decides whether the structure is worth its cost.
Bring the draft deed, the asset list and your letter of wishes to one meeting, so that the advice rests on the real papers.
Sources and review dates
Every fact above shows its source and the date of that source, 2026-11-05.
The Hague Conference status table is the source of all three facts.
We review the facts when the law or the official pages change. The common questions page answers practical points, and the formation guide shows when each rule applies.
Frequently asked questions
Which law governs a trust in the Netherlands?
A trust that the Netherlands recognises is governed by the law its deed names, which is usually the law of another country. The Netherlands is a party to the Hague Trusts Convention, and your lawyer confirms which Dutch provisions apply it to your case.
Who may act as trustee in the Netherlands?
The deed names the trustee, which can be a person or a firm. A professional trustee is a business that takes on the role for clients and keeps the records the deed requires. The deed should also name a successor trustee, so check that before you sign and ask what happens if the first trustee leaves office.
Can a trust in the Netherlands have a protector?
A protector exists only if the deed creates the role and defines its powers, for example a right to consent to key trustee decisions. The deed also says how a protector is replaced. Your lawyer advises who should hold the role and which powers are workable.