UBO-register trusts

The UBO-register for trusts and similar arrangements: what and why?

The UBO-register for trusts and similar legal arrangements provides information about the natural persons who are in control or have an interest in a trust or a similar legal arrangement, and thus contributes to the prevention of misuse of the financial system for fraud, the financing of terrorism or money laundering.

The beneficial owners are the natural persons who ultimately own or control a trust or a similar legal arrangement.

The trustee or the person holding an equivalent position in a similar legal arrangement is tasked with managing the trust or the similar legal arrangement and is responsible for timely and accurately registering the trust or the similar legal arrangement and its beneficial owners.

It is determined by law what information about the beneficial owners should be registered and who will have access to this information.

Register in time

The legal obligation to register certain information about the beneficial owners of trusts and similar legal arrangements took effect on November 1, 2022. Initially, a transitional period of three months (until February 2023) applied. Since April 1, 2023, registration must be completed within one week after the obligation to do so has arisen.

How to register:

How to prepare for registration

Trustees or persons holding equivalent positions in similar legal arrangements are responsible for registering a trust or a similar legal arrangement and its beneficial owners. They can prepare by taking into account the information provided below.

Whose information is registered?

The UBO-register trusts contains information on the beneficial owners of trusts and similar legal arrangements. This includes the trustee of a trust and the person holding an equivalent position in a similar legal arrangement.

Who registers?

Registrations can only be done by trustees and persons holding equivalent positions in similar legal arrangements. They themselves are also BOs. The other BOs must provide them with all the information they need to complete the registration.

What does a trustee or a person holding an equivalent position in a similar legal arrangement need in order to register?

As a trustee or a person holding an equivalent position in a similar legal arrangement you will need:

• your own DigiD login details;
• a mobile device containing the DigiD app with a linked ID card or passport;
• documents relating to the trust or similar legal arrangement, such as a deed of trust;
• scanned copies of valid ID cards or passports (scan/copy), personal details, home addresses, email addresses, citizen service number (BSN) or other personal identification numbers of all beneficial owners (including yours).

Please note that registration can only be done using a desktop, a laptop, or a tablet. It is not possible to register using a mobile phone.

ID card or passport

Only Dutch passports, foreign passports, Dutch and EER ID cards are allowed. Driver's licenses will not be accepted.

Please take into account the following requirements when uploading a scanned copy of a passport or an ID card:

• passport or ID card must be valid (not expired);
• scanned copies must be in color;
• scanned copies must be legible and of good quality (minimum 300 dpi);
• photos must be clear and visible (do not blur);
• the machine readable zone (MRZ) on the passport or the ID card must be clear and legible.

Read the instruction on how to properly upload scanned copies of passports and ID cards. 

Who are the beneficial owners of a trust or a similar legal arrangement?

The BOs of a trust include the following natural persons:

• the settlor(s) of a trust or the person(s) holding equivalent position(s) in a similar legal arrangement;
• the trustee(s) of a trust or the person(s) holding equivalent position(s) in a similar legal arrangement;
• if any, the protector(s) of a trust or the person(s) holding equivalent position(s) in a similar legal arrangement;
• the (group of) beneficiaries of a trust or the persons holding equivalent positions in a similar legal arrangement;
• any other natural person exercising effective control of the trust or similar legal arrangement.

Registering information on the trust or the similar legal arrangement

Trustee and persons holding equivalent positions in similar legal arrangements are required to register the following information about a trust or a similar legal arrangement:

• the name of the trust or the similar legal arrangement and copies of documents proving this;
• the type of trust or similar legal arrangement and copies of documents proving this;
• the date of creation of the trust or the similar legal arrangement and copies of documents proving this;
• the place of creation of the trust or the similar legal arrangement and copies of documents proving this;
• the purpose(s) for which the trust or the similar legal arrangement was created and copies of documents proving this.

In addition, the following information about the beneficial owners of a trust or a similar legal arrangement must be registered:

• the name, the day of birth, the month of birth, the year of birth, the place of birth, the country of birth, the home address, the country of residence and the nationality of each beneficial owner, and copies of document on the basis of which this information has been verified;
• the Dutch citizen service number (BSN) of each beneficial owner if such a number has been assigned to him/her, and copies of document on the basis of which this information has been verified;
• the tax identification number (TIN) of a country other than the Netherlands of which the beneficial owner is a resident, if such a number has been assigned to him/her by his/her country of residence, and copies of documents on the basis of which this information has been verified;
• the e-mail address of each beneficial owner;
• the nature and extent of the interest held by each beneficial owner, and copies of documents proving this.

Registering a group of beneficiaries

In certain cases, a group of individuals in whose main interest the trust of the similar legal arrangement is set up or operates, can be registered instead of each individual beneficiary. This is the case if the individual beneficial owners have yet to be determined. And also in cases where the similar legal arrangement is a mutual fund that is offered to one hundred and fifty persons or more and is managed by a manager licensed under article 2:65 or article 2:69b, first paragraph of the Dutch Act on Financial Supervision (Wet op het financieel toezicht).

The condition that the mutual fund is offered to one hundred and fifty persons or more means that mutual funds under the so-called light regime of article 2:66 of the Dutch Act on Financial Supervision cannot register the group of beneficiaries; they must register each individual beneficial owner.

When determining whether this condition is met, one must look at the number of persons to whom is offered, not the final number of participants. Offerings via a website are deemed to be addressed to more than one hundred and fifty persons. The person required to register must demonstrate that the conditions for registering the group of beneficiaries are met.

Exemption from access

Upon request, the name, the month of birth, the year of birth, the country of residence and the nationality of a beneficial owner can be exempted from access by others than the official authorities, FIUs, banks, other financial institutions and notaries. Such a request can only be made regarding a beneficial owner who is:

• a minor;
• legally incapacitated (he/she is under guardianship or administration);
• under government protection/police protection.

A request for an exemption can be submitted when registering information on the beneficial owner. A trustee or a person holding an equivalent position in a similar legal arrangement can do this by simply clicking on the option “afschermen”. Pending the assessment of a request, the name, the month of birth, the year of birth, the country of residence and the nationality of the beneficial owner will not be accessible to others than the official authorities, FIUs, banks, other financial institutions and notaries. An exemption will not be granted if the assessment shows that the conditions for granting such an exemption are not met. If a request for an exemption is denied, the beneficial owner may file an objection. Pending an objection (or appeal) said information on the beneficial owner will not be accessible to others than the official authorities, FIUs, banks, other financial institutions and notaries until the decision to deny the request has become irrevocable.

A request can also be filed after the initial registration of a beneficial owner. His or her information will have become accessible after the initial registration, but if for instance the beneficial owner becomes legally incapacitated, the trustee or the person holding an equivalent position in a similar legal arrangement can file a request for an exemption. This can be done by selecting the option “bewerk gegevens”, then selecting the beneficial owner, and clicking on “afschermen”. Pending the assessment of a request, the name, the month of birth, the year of birth, the country of residence and the nationality of the beneficial owner will not be accessible to others than the official authorities, FIUs, banks, other financial institutions and notaries. An exemption will not be granted if the assessment shows that the conditions for granting such an exemption are not met. If a request for an exemption is denied, the beneficial owner may file an objection. Pending an objection (or appeal) said information on the beneficial owner will not be accessible to others than the official authorities, FIUs, banks, other financial institutions and notaries, until the decision to deny the request has become irrevocable.

Proof of registration

Once the trustee or the person holding an equivalent position in a similar legal arrangement has successfully entered all necessary information and has uploaded all necessary documents, the registration will be processed immediately. All beneficial owners will receive a letter (decision) confirming the registration of their data. In this letter it is stated what information on him or her the trustee or the person holding an equivalent position in a similar legal arrangement has registered. Beneficial owners using ‘MijnOverheid Berichtenbox’ will receive the confirmation letter in their ‘MijnOverheid Berichtenbox’. If a beneficial owner does not use ‘MijnOverheid Berichtenbox’ a link to the confirmation letter will be sent to the email address of the beneficial owner (as registered by the trustee or the person holding an equivalent position in a similar legal arrangement). Otherwise, the confirmation letter will be sent to the home address of the beneficial owner as registered by the trustee or the person holding an equivalent position in a similar legal arrangement.

MijnOverheid Berichtenbox

Please use MijnOverheid Berichtenbox for all communication with the UBO-register trusts by activating your MijnOverheid Berichtenbox account and selecting “Ministerie van Financiën (voorziening UBO-register trusts)”. As a registered beneficial owner you will receive your messages in the MijnOverheid Berichtenbox.

Manage registration(s)

Viewing or amending your registration

Trustees and persons holding equivalent positions in similar legal arrangements can view or amend registrations by clicking on the login-button at the bottom of this page.

Report that the trust or the similar legal arrangement has ceased to exist

If a registered trust or similar legal arrangement no longer exists, the trustee of that trust or the person holding an equivalent position in that similar legal arrangement can report this by clicking on the login-button at the bottom of this page.

Internal Security Fund (ISF)

The UBO-register for trusts and similar legal arrangements was co-financed by the EU Internal Security Fund (ISF).