Every company and legal entity in the Netherlands must register as such in the trade register.

What do we mean by “company”?
The definition of a company for the purposes of registration in the trade register is not necessarily the same as the definition of a company for Inland Revenue or taxation purposes. The concept of a company for the purposes of the Chamber of Commerce is broader than what is generally understood to be a company. The six criteria set out below are derived from past legal judgments.

1. The entrepreneur carries out 'regular business activities'.
   
2. These activities are carried out for payment.
   
3. The entrepreneur acts independently, at his own expense and risk.
   
4. The entrepreneur acts openly and in competition with others.
   
5. The entrepreneur participates in business dealings in an organized relationship, geared towards cooperation between people, capital and/or goods.
   
6. There is an intention to make profit or cost-savings. This is a broader definition than the normal concept of profit. It is not important whether the entrepreneur actually makes a profit or cost-savings, providing that this is his or her goal.

Compulsory registration for legal entities
The following legal entities must always register in the trade register:

1. Private company with limited liability (BV)
2. Company limited by shares (NV)
3. Cooperative 
4. Mutual insurance society 
5. European Economic Joint Venture (EESV) 
6. Formal association (articles set out in a notarial deed) 
7. Foundation
   

Foreign management of a Dutch legal entity
A foreign legal entity which is only active in the Netherlands in a management role is not considered to be a company. The foreign company is not therefore required to register itself as a company in the Dutch trade register. However a Dutch legal entity which is managed by a foreign company is required to register information concerning the management/foreign legal entity.

Foreign company as a partner or managing partner in a VOF or CV
A foreign company which acts as a managing partner in a Dutch VOF (partnership) or CV (limited partnership) is regarded by the Chamber of Commerce as a company. This is because the foreign company itself is involved in business and legal dealings in the Netherlands; this managing partner of a VOF or CV is tied up with the assets of the foreign company. The foreign company acting as a managing partner therefore satisfies the six criteria which define a company with regard to the Chamber of Commerce and must therefore register separately, in addition to the Dutch VOF or CV.