Sources

Every statement above is tied to an entry below. Confidence A means a primary text or a regulator statement. Confidence B means a consistent professional source, or a conclusion drawn from the absence of a provision.

1. B alternative — No resident director is required in this jurisdiction, so no substitute arrangement arises. Derived from JF-021 reviewed 2026-08
2. A nominee status public — Directive (EU) 2024/1640 art. 10: information on nominee arrangements is held in the central beneficial ownership register of the Member State in machine-readable format. Transposition 10 July 2027. EUR-Lex reviewed 2026-08
3. B resident director required — Book 2 of the Dutch Civil Code imposes no residency requirement on directors of a BV. A corporate entity may act as managing director. DLA Piper Global Guide to Directors' Duties and CMS expert guide reviewed 2026-08
4. B substance expectation — No corporate law requirement exists. Dutch tax substance rules commonly require that at least 50 per cent of directors are Dutch tax resident. DLA Piper Global Guide to Directors' Duties reviewed 2026-08