I le avea ai ma faatonu o se Dutch BV , atonu e te manatu o le fausaga faaletulafono a le kamupani e puipuia ai oe mai tiutetauave patino. Ae ui i lea, o le tulafono a Holani e noatia patino ai faatonu i ni tulaga patino, aemaise lava mo lafoga e le totogia, pulega le lelei, ma amioga le talafeagai i le taimi o le le mafai ona totogi aitalafu.
Knowing exactly where that limited liability stops is what protects your personal assets.
The standard itself has been stable for years: a director is personally liable only where a serious personal reproach (ernstig verwijt) can be made. You can face personal claims from the company itself, creditors, or the Dutch Tax Authority.
E amata mai i taunuuga e amata mai i le totogiina o aitalafu a le kamupani mai lau lava taga e oo atu i moliaga faasolitulafono i mataupu ogaoga.
This article explains when you can be held personally liable as a Dutch BV director. You’ll learn about the tulaga fa'aletulafono e faʻatatau i lau matafaioi ma tulaga patino e mafua ai ona noatia le tagata lava ia.
Po o oe o se faatonu sili, faatonu e lē o se faatonu sili, po o se tasi foi e faia tulafono e le aloaia, e faatatau lava nei tulafono ia te oe.
Noataga patino a faatonu o le Dutch BV: faavae autu
O se Dutch BV (besloten vennootschap) e masani ona puipuia faatonu mai tiutetauave patino mo aitalafu a le kamupani e ala i noataga faatapulaaina. Peitai, e mafai ona aveese lenei puipuiga pe a le faataunuuina e faatonu o latou tiute faaletulafono i lalo o le tulafono a le kamupani Holani.
E mafai ona faʻaalia ai a latou aseta patino i tagi mai tagata aitalafu, pulega o lafoga, poʻo le kamupani lava ia.
Limited liability and where it stops
O le fausaga o le BV i Netherlands e faia ai se vaeluaga faaletulafono i le va o le kamupani ma ona faatonu. O lona uiga o le kamupani lava ia e ana aseta ma e aitalafu, ae le o tagata o loʻo taitaia.
Your personal savings, home, and other assets typically remain protected if the company faces financial trouble. English-language sources call this the corporate veil, but Dutch law does not use that metaphor. It works with bestuurdersaansprakelijkheid, the personal liability of a director, which is an exception to the rule rather than a separate doctrine.
It exists because Dutch law treats a BV as its own legal entity, separate from the individuals who manage it. Under normal circumstances, only the company’s assets can be used to pay business debts.
O le mataupu faavae o noataga fa'atapula'aina e fa'amalosia ai le fa'atinoina o pisinisi e ala i le fa'aitiitia o tulaga lamatia patino. A aunoa ma lea, e to'aitiiti tagata e naunau e fa'atuina pe pulea ni kamupani.
Ua iloa e le tulafono a Holani e manaʻomia e pisinisi ona faia ni tulaga lamatia talafeagai ina ia tuputupu aʻe ma manuia ai.
Tuutuuga e tau atu i noataga faaletagata lava ia
E tula'i mai le noataga patino pe a faia e faatonu ni gaioiga matuia (ernstig verwijt) pe auai i ni pulega le talafeagai (onbehoorlijk bestuur). E le o ni mea sese laiti nei ae o ni toilalo tetele i le faamasinoga po o le tiute.
Taʻitaʻi masani e aofia ai:
- Faia o faaiuga tau tupe tetele e aunoa ma se suesuega talafeagai po o le filiga tatau
- Le amanaiaina o lapataiga manino e uiga i le tulaga tau tupe a le kamupani ua faasolo ina leaga
- O le le tausia o faamaumauga tau tupe sa'o mo se vaitaimi umi
- Ulufale i konekarate pe a e iloa e le mafai e le kamupani ona faataunuu ana matafaioi
- Le logoina o pulega o lafoga pe a le mafai e le kamupani ona totogi lafoga poʻo foaʻi tau le saogalemu lautele
O le mailei e masani ona faia e faatonu o le BV o lafoga e lei totogiina. Afai e le totogia e lau kamupani le lafoga o totogi po o le VAT, e mafai ona noatia oe lava ia mo le aofaiga atoa i lalo o le Tulafono o le Aoina o Lafoga a Holani.
E otometi lava ona totogi lenei noataga pe afai e te misia le aso atofaina e lipoti ai le lē mafai e le kamupani ona totogi.
When personal liability breaks through the BV
Dutch practitioners speak of doorbraak van aansprakelijkheid rather than of piercing a veil. The company remains liable for its own debts; what happens is that you become liable alongside it, because of something you did or failed to do in your role as a director.
Courts allow this to prevent directors from sheltering behind the BV after causing serious harm through reckless or negligent conduct.
O le suega faaletulafono e taulaʻi i le pe ua ausia e au gaioiga le tulaga o le tuuaia matuia. E iloilo e faamasinoga Holani tulaga patino o mataupu taitasi, ma vaavaai i le mea semanu e fai e se faatonu agavaa i le tulaga lava lea e tasi.
E tupu le noataga i totonu pe a faaleagaina e lau pulega le kamupani lava ia. E mafai e le kamupani (e masani lava e ala i se tausi mavaega o le gaumativa) ona molia oe lava ia e toe maua mai ai mea ua leiloa.
E tupu le noataga mai fafo pe a afaina au gaioiga i isi vaega e pei o tagata aitalafu po'o tagata fa'atau oloa. E mafai e nei vaega ona faila sa'o atu ni tagi fa'asaga ia te oe i lalo o le Mataupu 6:162 o le Tulafono Fa'asivile a Holani.
| ituaiga | O Ai e Mafai ona Fai se Talosaga | Faataitaiga masani |
|---|---|---|
| Lotoifale | Kamupani/tausi mavaega | Fa'amaoniaina o se tupe teufaafaigaluega e lamatia e aunoa ma se iloiloga talafeagai |
| ese | Tagata aitalafu/tuʻuina atu | O le fa'atonuina o oloa a'o iloa e le mafai e le kamupani ona totogi |
| lāfoga | Pulega o lafoga | Le lipotia o le le mafai ona totogi le VAT poʻo lafoga o totogi |
Types of directors’ liability under Dutch law
E vaevaeina e le tulafono a Holani le noataga a faatonu i ni vaega se lua e faavae i luga o le tagata e aafia i le faaleagaina. E faaaoga le noataga i totonu pe a faaleagaina e au gaioiga le kamupani lava ia, ae o le noataga i fafo e tulaʻi mai pe a faaleagaina isi vaega e pei o tagata aitalafu po o tagata sapalai ona o au faaiuga.
Noataga a faatonu i totonu
O noataga a faatonu i totonu e taulaʻi i lou tiute i le kamupani o loʻo e pulea. I lalo o le Mataupu 2:9 o le Tulafono Faʻasivile a Holani, e tatau ona e faʻatinoina ou tiute ma le tausiga a se tagata tomai faapitoa e iai le tomai.
Afai e te lē ausia lenei tulaga faatonuina ona o le pulega lē talafeagai, e mafai ona noatia oe lava ia mo ni mea ua faaleagaina e mafatia ai le kamupani. E vaavaai le tulafono mo se tuuaiga matuia i au gaioiga.
O lona uiga o mea sese masani faapisinisi e le mafua ai ni noataga, ae o toilalo tetele o le a mafua ai. O mea masani e mafua ai e aofia ai le faamaoniaina o tupe teufaafaigaluega e maualuga le lamatiaga e aunoa ma se suesuega tatau, le le amanaiaina o lapataiga faifai pea e uiga i faafitauli o le tafe o tupe, po o le le tausia o faamaumauga tau tupe sa'o.
Afai e gau le kamupani, o le Mataupu 2:248 e faʻatupuina ai se manatu faaletulafono o le pulega le lelei na mafua ai le gau. O lenei mea ua suia ai le avega ia te oe e faʻamaonia se isi mea.
E mafai e le tausi mavaega o le gaumativa ona molia oe e fai ma sui o le kamupani e toe maua mai ai mea ua leiloa.
Mea autū e mafua ai le noataga i totonu:
- Faia o tupe teufaafaigaluega fa'apitoa e aunoa ma se su'esu'ega talafeagai
- Le amanaiaina o lapataiga tau tupe mai lau 'au
- Le le tausia o tusi ma faamaumauga sa'o
- Aso atofaina e le'i mae'a ona failaina faaletulafono mo tala tupe faaletausaga
Noataga a faatonu mai fafo
O noataga a faatonu mai fafo e puipuia ai vaega lona tolu o loʻo feutagaʻi ma lau kamupani. O le Mataupu 6:162 o le Tulafono Faʻasivile a Holani e pulea ai lenei ituaiga o tagi.
E mafai ona e feagai ma se noataga patino pe afai o au gaioiga o se faatonu o se gaioiga sese (solar) lea e afaina tuusaʻo ai tagata aitalafu, tagata sapalai, poʻo isi vaega mai fafo. O le tulaga faatonuina a Beklamel o le suega autu lea iinei.
E te noatia patino lava pe afai e te tuʻuina atu i le kamupani ni tiutetauave ae na e silafia, pe sa tatau ona e iloa, e le mafai e le kamupani ona faataunuuina ma o le a le mafai ona toe totogi le faaleagaina na mafua mai ai.
E masani ona tupu lenei mea pe a e faaauau pea ona oka ni oloa i luga o aitalafu ae e te iloa ua le mafai e le kamupani ona totogi ana aitalafu. E manatu le faamasinoga o se mea lea e faasese ai tagata aitalafu e uiga i le mafai e le kamupani ona totogi.
O le totogiina fa'apitoa a nisi tagata aitalafu nai lo isi i taimi o faigata tau tupe e mafua ai fo'i ona faia ni tagi mo noataga mai fafo.
Tulaga masani o noataga mai fafo:
- Ulufale i konekarate e te iloa e le mafai e le kamupani ona fa'aaloalogia
- Tu'uina atu o fa'amatalaga tau tupe fa'asesē e fa'amautu ai aitalafu
- O le lagolagoina o nisi o tagata aitalafu a'o le'i mafai e le kamupani ona totogi ana aitalafu
- O le le logoina o pulega o lafoga i le le mafai ona totogi
Tulaga faatonuina ma tiute: faavae faaletulafono mo noataga
E galulue faatonu o le Dutch BV i lalo o tulaga faaletulafono faigata e faamatala ai le taimi e pipii atu ai noataga faaletagata i a latou faaiuga ma amioga. O nei tulaga faatonuina e mafua mai i matafaioi faaletulafono i le Tulafono Faa-Sivile a Dutch ma mataupu faavae ua faavaeina o le pulega o kamupani e faaaoga e faamasinoga pe a iloiloina amioga a faatonu.
Proper performance of your duties under article 2:9
O le tiute o le fa'aeteete e mana'omia ai oe e galue e pei ona faia e se fa'atonu agavaa i tulaga fa'apena. I lalo o le tulafono a Holani, o lona uiga o le tu'uina atu o se taimi talafeagai e malamalama ai i mataupu a le kamupani, iloiloina o lipoti tau tupe, ma faia ni fa'ai'uga sa'o a'o le'i fa'amaonia ni fefa'ataua'iga tetele.
E tatau ona e auai ma le naunautai i fonotaga a le komiti faatino ma fai ni fesili taua pe a tuuina mai e le pulega ni fautuaga e foliga mai e fesiligia pe le atoatoa. E iloilo e faamasinoga pe na lava faamatalaga na e aoina a o lei faia se faaiuga.
Afai e te faʻamaonia se tupe teufaafaigaluega tele e aunoa ma le toe iloiloina o faʻamatalaga tau tupe faʻavae pe le amanaʻiaina faʻailoga lapatai manino e uiga i le faigofie ona maua o tupe a le kamupani, ua e solia lenei tiute. O le tulaga faʻatonuina e le faʻaituʻau—o le mea sa tatau ona faia e se faatonu faʻaeteete—ae le o le mea na e talitonu faʻapitoa e talafeagai.
lau statutory duties extend beyond individual decisions to the oversight of company operations as a whole. This encompasses monitoring internal controls, ensuring accurate financial reporting, and implementing systems to detect fraud or regulatory violations.
O le lē faia fa'avasega lelei o nei vaega o se pulega lē talafeagai lea i lalo o le Mataupu 2:9 o le Tulafono Fa'asivile a Holani.
Feeseeseaiga o tului
Article 2:239 of the Dutch Civil Code requires the board to be guided by the interest of the company and the business connected with it. Where you have a direct or indirect personal interest that conflicts with that company interest, the same article bars you from taking part in the deliberation and the decision, not merely from casting a vote.
You must therefore raise the conflict with your fellow directors as soon as it appears and step out of the discussion entirely. If the conflict leaves the board unable to take the decision at all, it passes to the supervisory board or, where there is none, to the general meeting.
O faʻataʻitaʻiga masani e aofia ai le faʻamaoniaina o konekarate ma kamupani e te anaina, palota i lau lava siʻitia o totogi e aunoa ma le vaʻavaʻaia tutoʻatasi, pe tauva ma le BV e ala i se pisinisi ese. E tatau ona e faʻailoa atu nei tulaga tusa lava pe e te talitonu o le fefaʻatauaʻiga e aoga i le kamupani.
Dutch law has no American entire fairness test. The consequence of taking part anyway is different and more practical: the resolution can be annulled as contrary to the statutory rule, and your involvement counts heavily against you if the company later argues that you failed to perform your duties properly under article 2:9.
O le lē pasia o lenei suega o le a e feagai ai ma noataga patino mo soʻo se gau o le kamupani.
How far courts review a business decision
The Netherlands has no business judgment rule in the American sense, but the practical outcome is similar. Dutch courts review commercial decisions only marginally: they accept that directors must take risks and ask whether no reasonably competent director would have decided as you did, rather than whether they themselves would have decided differently.
That restraint disappears where you had a conflicting interest or decided without a reasonable basis. What the court examines is the process as much as the outcome.
E iloilo e le faamasinoga pe na e aoina faamatalaga talafeagai, feutagai ma tagata tomai faapitoa pe a talafeagai, ma mafaufau lelei i ai a o lei faia se faaiuga. O se faatauga ua le manuia e le mafua ai se noataga pe afai na e faia ni suesuega talafeagai ma talitonu talafeagai o le fefaatauaiga na auauna atu i manaoga o le kamupani.
Peita'i, o le fa'amaoniaina o le feagaiga lava lea e tasi e aunoa ma le toe iloiloina o fa'amatalaga tau tupe po'o le le amana'iaina o fa'ailoga mumu manino e ave'esea ai lenei puipuiga. O le tulafono e le puipuia ai oe mai amioga leaga fa'amoemoeina, fefa'ataua'iga fa'aletagata lava ia, po'o le fa'atamala tele.
Afai e te iloa lelei le fa'amaoniaina o amioga faasolitulafono pe le amana'iaina fo'i ni tulaga lamatia matuia, o le a molia oe lava e le fa'amasinoga e tusa lava po'o a au fa'amaoniga tau pisinisi.
Avega o fa'amaoniga ma tulaga fa'atonuina o le tu'ua'ia
E tatau i tagata aitalafu ma tagata e umia sea o loʻo molia oe e faʻamaonia muamua na e mafua ai le faʻaleagaina ona o le pulega le talafeagai. O le avega o le faʻamaoniga e amata i le tagata fai tagi e faʻamaonia se soliga o le tiute ma le faʻaleagaina na mafua ai.
Peita’i, o lenei avega e matua suia lava i tulaga patino ua fa’amatalaina e le tulafono a Holani.
A oo ina suia le avega ia te oe:
- Ua gau le kamupani ma ua e le'i tausia lelei le pulega
- Sa e silafia pe sa tatau ona e silafia e le mafai e le kamupani ona totogi aitalafu ma faaauau pea fefaatauaiga
- Na e fa'amaonia fefa'ataua'iga a'o e le'i mafai ona totogi a'o e aunoa ma se avanoa talafeagai e toe maua mai ai se tupe.
O le taimi lava e sui ai le avega, e tatau ona e faʻamaonia e leʻi sese lau amio ma e leʻi mafua ai le faʻaleagaina. E taua tele lenei suiga auā e manatu faamasinoga o au gaioiga sa sese i nei tulaga faaletulafono.
E te manaʻomia ni faʻamaoniga mautu—o faʻamaumauga o le komiti faʻafoe, auʻiliʻiliga tau tupe, fautuaga faʻapolofesa—e faʻaalia ai na e faia ma le faʻaeteete. E eseese le tulaga o le tuʻuaʻia e tusa ai ma le tulaga.
Atonu e lava le faatamala faigofie mo se noataga i totonu o le kamupani, ae o tagi a le au aitalafu e masani ona manaʻomia ai se faamaoniga o se agasala matuia. E iloilo e faamasinoga pe na e galue e pei o se faatonu agavaa e tatau ona faia, e ala i le iloiloina o lou tomai faapitoa ma le matafaioi i totonu o le komiti faatonu.
Noataga i tulaga o le le mafai ona totogi aitalafu ma le gaumativa
A feagai lau kamupani ma le le mafai ona totogi aitalafu pe gaumativa, e matuā faateleina ai lou noataga patino o se faatonu. E mafai e le tausi mavaega o le gaumativa ona faia ni tagi faasaga ia te oe pe afai e iai ni faamaoniga o le pulega le talafeagai.
E mafai fo'i e tagata aitalafu ona sailia le toe maua sa'o mai o aitalafu a le kamupani mai ia te oe i ni tulaga patino.
Noataga a le faatonu i le taimi o le le mafai ona totogi aitalafu
E fa'ateteleina ou tiute o se faatonu pe a lata ina malepe lau kamupani. E tatau ona e sui lau taula'iga mai le auauna atu i tagata e umia sea i le puipuia o aia tatau a ē aitalafu.
I le taimi lea, e le mafai ona e faʻaauau pea fefaʻatauaʻiga pe afai e leai se avanoa talafeagai e ʻalofia ai le gau o le tupe. Afai e te faia, e te lamatia ai le noataga patino mo soʻo se aitalafu faʻaopoopo e faia e le kamupani.
English law calls this wrongful trading; Dutch law has no such statutory offence and reaches the same conduct through the Beklamel rule and the general tort provision of article 6:162 of the Civil Code. You must also keep proper financial records throughout this period.
O le le lelei o le tausiga o faamaumauga e mafua ai ona manatu o loo i ai se pulega le talafeagai. E tatau foi ona e aloese mai le faia o ni totogi faapitoa i nisi o tagata aitalafu, aemaise lava pe afai ua e tuuina atu ni faamaoniga patino ia i latou.
If you pay selected creditors while ignoring others, the trustee can unwind the payment through the actio pauliana of the Tulafono o le Gaumativa and can hold you personally liable for the resulting damage. The risk is sharpest where the creditor you paid is connected to you or where you had guaranteed that particular debt. Selective payment is one of the most common grounds for a claim in faaletonu faiga masani.
Pulega le talafeagai ma le gaumativa manino
E mafai e le tausi mavaega gaumativa ona fa'amauina oe mo aitalafu a le kamupani pe a fa'amaonia le le sa'o o le pulega ( kennelijk onbehoorlijk bestuur ).
O lona uiga o au gaioiga sa manino lava le le talafeagai ma sa matua mafua ai le gaumativa.
O faʻataʻitaʻiga o pulega lē talafeagai e aofia ai:
Le le tausia lelei o faamaumauga tau tupe
Le le failaina o tala tupe faaletausaga i le taimi atofaina
Fa'aauau pea fefa'ataua'iga a'o le'i mafai ona maalofia le le mafai ona totogi aitalafu
Faia o faaiuga faapisinisi faatamala e aunoa ma se mafaufauga talafeagai
O le avega o le faʻamaoniga e paʻū muamua i le tausi mavaega o le gaumativa.
Peitaʻi, o nisi o toilalo e mafua ai ona suia lenei avega.
Afai e te le'i failaina tala o tupe faaletausaga i le taimi atofaina pe e te le mafai ona tu'uina atu fa'amaumauga tau pulega talafeagai, ua manatu le tulafono o se pulega le talafeagai.
E tatau loa ona e faʻamaonia e leʻi mafua ai le gaumativa ona o au gaioiga.
E mafai ona noatia fa'atasi faatonu ta'itasi mo le aofa'iga atoa o aitalafu.
E mafai ona e puipuia oe lava e ala i le faʻaali atu e te leʻi aʻafia i le pulega sese pe na e faia se gaioiga lava e puipuia ai.
Matafaioi a le tausi mavaega o le gaumativa
O le tausi mavaega o le gaumativa e galue mo tagata aitalafu uma e toe maua mai aitalafu a le kamupani.
O la latou matafaioi autū o le suʻesuʻeina pe na faia e faatonu ni pulega le talafeagai na mafua ai ona gaumativa.
E iloilo e le tausi mavaega faamaumauga tau tupe a lau kamupani, talafaasolopito o fefaʻatauaiga, ma faiga faia o faaiuga.
Latou te vaavaai mo faamaoniga o fefaatauaiga sese, filifiliga taufaasese, po o isi soliga o tiute.
Afai e maua e le tausi mavaega ni mafuaaga mo se tagi, e mafai ona latou tuliloaina oe lava ia mo ni mea ua faaleagaina.
O le aofaʻi o lau aitalafu e tutusa ma le le lava o tupe o loʻo avanoa i ē aitalafu ona o lau pulega le lelei.
E mafai ona oo atu lea i le aofaʻi atoa o aitalafu a le kamupani i mataupu ogaoga.
The three-year period that matters here is a look-back period, not a filing deadline. Article 2:248 allows the trustee to rely only on improper management in the three years preceding the bankruptcy order. The claim itself is subject to the ordinary limitation rules, so a trustee can still approach you years after the estate was opened.
E tatau ona e sailia se fautuaga faaletulafono i le taimi lava lea pe afai e faafesootai oe e le tausi mavaega e uiga i ni noataga e ono tula’i mai.
Noataga tau lafoga ma lipoti: tulaga lamatia mo faatonu
O faatonu o se Dutch BV e feagai ma ni tulaga lamatia taua i noataga faaletagata lava ia pe a le faataunuuina noataga tau lafoga pe le amanaiaina manaoga o lipoti.
O tulafono o lafoga a Holani e faʻamasino patino ai faatonu mo lafoga e leʻi totogiina i lalo o ni tulaga patino, ma o le le logoina o pulega e uiga i faigata tau tupe e mafai ona iʻu ai i ni taunuuga matuia.
Noataga patino mo lafoga e le'i totogiina
E mafai ona noatia oe lava ia mo lafoga fa'apisinisi e le'i totogia pe afai e fa'amaonia e le pulega o lafoga sa e faia se gaioiga sese i lau matafaioi o se faatonu.
O lenei noataga e masani ona tulaʻi mai pe a e le mafai ona faʻamautinoa ua totogi e le BV ana lafoga aʻo faia isi totogi poʻo tufatufaga.
The regime that does the work here is article 36 of the 1990 Tax Collection Act (Invorderingswet 1990). It covers payroll tax, VAT and a number of other levies and pension and social security contributions. It does not cover corporate income tax: for that the company remains the sole debtor unless a separate tort claim can be made out against you.
O oe e tau'aveina le avega o fa'amaoniga e fa'aalia ai e le'i mafua mai le le lelei o le puleaina ona o le le totogiina.
E iloilo e le faamasinoga pe na e faamuamua isi tagata aitalafu nai lo lafoga pe na e faia totogi o tufatufaga a o lei totogiina lafoga.
O noataga faaletagata lava ia e oo atu i le aofaiga atoa o lafoga e lei totogiina, faaopoopo i ai tului ma sala tupe.
O lenei lamatiaga e tumau pea tusa lava pe ua e faamavae mai le avea ai ma faatonu, aua e mafai e pulega ona toe tepa i tua i gaioiga na faia i le taimi o lau tofiga.
O ona āuga e aofia ai le faoa faamalosi o aseta patino ma le ono tula’i mai o ni fa’amasinoga fa’asaga ia te oe lava ia.
Betalingsonmacht fa'asilasilaga mana'oga
You must notify the tax collector in writing no later than lua vaiaso after the day on which the tax should have been paid or remitted. The clock runs from the statutory payment date, not from the moment you personally realised there was a problem, and that is where directors most often go wrong.
O lenei faʻasilasilaga, ua taʻua o le betalingsonmacht , e puipuia ai oe mai noataga patino mo aitalafu lafoga ua faʻaputuina mulimuli ane.
Missing the deadline carries a heavy price. The law then presumes that the non-payment was caused by your improper management, and you are allowed to rebut that presumption only if you first make it plausible that the failure to notify was itself not your fault. In practice that second hurdle defeats most defences.
E tatau ona fa'amaoti mai i le fa'asilasilaga po'o a lafoga e le mafai ona totogiina ma po'o afea na e iloa ai le le mafai ona totogiina.
A valid notification continues to cover later periods for as long as the inability to pay persists, so it need not be repeated for every return. It does have to be made afresh once the company has caught up and then falls behind again.
E matuā faʻamalosia e faʻamasinoga lenei manaʻoga, ma e tāua tele ai gaioiga vave mo le puipuia o au aseta patino.
Tax returns and reporting duties
E tatau ona e faʻamautinoa o faila BV e saʻo ma vave tala fa'aletausaga ma le KVK (Kamer van Koophandel) i totonu ole 12 masina o le faaiuga o le tausaga faaletupe.
E manaʻomia ona tuʻuina atu pepa o lafoga faʻapisinisi i totonu o le lima masina talu ona maeʻa le tausaga, e ui lava e mafai ona faʻaopoopo taimi.
E tatau i faʻamatalaga tau tupe ona tausisia tulaga faʻatonuina tau tupe a Holani ma ia maua ai se faʻataʻitaʻiga moni o le tulaga tau tupe a le kamupani.
E te tumau pea le nafa ma le faʻatinoina lelei o le pulega, e tusa lava pe tuʻuina atu galuega tau tusi i isi vaega i fafo.
O le failaina ma le loto i ai o pepa lafoga pepelo po'o fa'amatalaga tau tupe taufa'asese e ono a'afia ai oe i ni noataga fa'asolitulafono e sili atu nai lo fa'asalaga fa'asivile.
O le tuai ona failaina o faila e ono faasalaina ai i tupe, ma o le le faataunuuina o matafaioi tau lipoti e mafai ona oo atu ai i le faaleaogaina o le avea ma faatonu po o ni tagi mo noataga patino mai tagata aitalafu o ē na faalagolago i faamatalaga sese.
Tulaga faatino ma auala e puipuia ai
O faatonu o se Dutch BV e feagai ma noataga patino i tulaga patino e mafai ona alofia e ala i le pulega lelei a le kamupani ma puipuiga.
O le malamalama i le taimi e tulaʻi mai ai noataga ma le faʻatinoina o puipuiga e mafai ona faʻaitiitia ai lou lamatiaga patino.
Mea e masani ona mafua ai le noataga a le faatonu
E te noatia patino lava pe a e le totogia totogi o le tagata faigaluega, taofia lafoga, pe tausia le inisiua manaʻomia.
E mafai e le Pulega o Lafoga a Holani ona fa'asalaina oe mo lafoga o totogi e le'i totogiina ma le VAT pe afai na e iloa pe sa tatau ona e iloa e le mafai e le kamupani ona fa'ataunu'uina nei tiutetauave.
O le faataapeina faaleaogaina e mafua ai se isi lamatiaga tele o noataga.
Afai e te tufatufa atu aseta i tagata e umia sea ae e te iloa e leʻi totogiina e le au aitalafu, o le a e feagai ma ni tagi patino.
E tatau ona e mulimulita'i i le faiga fa'aletulafono talafeagai pe a fa'amuta galuega fa'atino.
O fefaʻatauaʻiga aʻo leai se tupe e mafua ai le tele o faʻafitauli.
Afai e le mafai e lau BV ona totogi ana aitalafu ma e faʻaauau pea au galuega e aunoa ma se faʻamoemoega talafeagai e toe faʻaleleia ai, ua e solia lau tiute o le tausiga.
E iloilo e le faamasinoga pe na e galue e pei ona faia e se faatonu agavaa i lalo o tulaga faapena.
O mea taua e mafua ai le noataga e aofia ai:
- Totogi e le'i totogiina ma foa'i tau le saogalemu lautele
- Noataga tau lafoga e le'i totogiina (lafoga o totogi, VAT, lafoga a le kamupani)
- Incurring obligations the company cannot meet (the Beklamel rule)
- Disregarding creditors interests once insolvency is unavoidable
- Tufatufaina o aseta e le talafeagai
- Fa'amaumauga fa'aletulafono ma matafaioi ua misi
Tulaga aloaia a le kamupani ma mataupu faavae o le mafutaga
O au mataupu faavae o le faalapotopotoga e faamatala ai le lautele o lau pule ma ou tiute o se faatonu.
Toe iloilo i latou i taimi uma ina ia mautinoa o loo tausisia lau faavae tau pulega.
E mafai e se komiti fa'afoe po'o ni faatonu e lē o ni fa'atonu sili ona tu'uina atu le va'ava'aiga lea e fa'aitiitia ai ou lamatiaga tau noataga patino.
Tausia fa'amaumauga auiliili o fonotaga uma a le komiti fa'afoe.
O nei faʻamaumauga o loʻo faʻaalia ai sa e galue ma le faʻaeteete ma mafaufau i faʻamatalaga talafeagai aʻo leʻi faia ni faʻaiuga.
Faamaumau lau faagasologa o le faia o faaiuga, aemaise lava i taimi faigata tau tupe.
Mulimuli i manaʻoga faaletulafono uma i lalo o le tulafono a le kamupani Holani.
Fa'amaumau tala o tupe fa'aletausaga i le taimi atofaina, faia fonotaga a tagata e umia sea e mana'omia, ma tausia fa'amaumauga talafeagai a le kamupani.
O nei tulaga aloaia e puipuia ai le tete'a faaletulafono i le va o oe ma le BV.
E eseese tiutetauave o faatonu sili nai lo faatonu e lē o ni faatonu sili, e ui o loo i ai uma tiute i le kamupani.
Afai o loʻo e avea ma se tasi o le komiti faʻafoe a le BV ma komiti faʻafoe a se NV, faʻavae, poʻo se asosi, ia malamalama i le eseesega o tiute i ituaiga faʻalapotopotoga.
Inisiua ma puipuiga faaletulafono
O le inisiua o noataga a faatonu ma ofisa e maua ai le puipuiga taua mai tagi faaletagata lava ia.
E tatau i lau inisiua ona aofia ai tau o puipuiga faaletulafono ma mea ua faaleagaina e ono tulaʻi mai i le solia o tiute.
Toe iloilo le inisiua i tausaga taʻitasi pe a suia le tulaga lamatia o lau kamupani.
Ia mautinoa ua tuʻuina atu e lau BV ia te oe aia tatau tau taui.
E tatau ona aofia i totonu o mataupu faavae o le kamupani ni aiaiga e faataga ai le kamupani e toe totogi atu ia te oe mo mea ua leiloa na mafua mai a o e galue i totonu o lau pule.
E lē aofia i le taui le solitulafono fa'atino ma le loto i ai po'o le fa'atamala tele.
Mafaufau e maua se inisiua mo le si'usi'u pe a feagai lau kamupani ma le soloia.
O lenei inisiua mo se vaitaimi lipotia faaopoopo e puipuia oe pe a uma le aoga o le inisiua autu, e masani lava mo le ono tausaga.
E mafai ona amata se faamasinoga i Netherlands i ni tausaga talu ona mavae mea na tutupu.
O le inisiua o noataga fa'apolofesa e fa'aopoopo i le inisiua a le D&O mo ni tulaga lamatia patino.
Afai o loʻo e aʻafia i galuega faʻapitoa i le pulega o se kamupani pe o loʻo e auauna atu i le tele o komiti faʻafoe, atonu e manaʻomia se fesoasoani faʻaopoopo.
Fefa'atalanoa ma tagata tomai faapitoa i inisiua e iloilo ai lou aafiaga i faatonu uma.
Soo fesili
E feagai faatonu o Dutch BVs ma noataga patino i tulaga patino e aofia ai amioga le pulea, faatamala, po o le solia o tiute faaletulafono.
O le malamalama i nei tulaga e fesoasoani i faatonu e puipuia i latou lava a o faataunuuina o latou tiutetauave i lalo o le tulafono a Holani.
O a tulaga e oʻo atu ai i noataga patino mo faatonu o se Dutch BV?
E mafai ona noatia oe lava ia pe afai e te faia se amioga lē talafeagai pe lē ausia ou tiute faaletulafono o se faatonu.
This includes situations where you deliberately mislead creditors, continue trading when you know the company cannot pay its debts, or fail to perform your duties properly.
E tula'i mai le noataga patino pe a e faia ni gaioiga i tua atu o le lautele o lau pule pe faia ni faiga taufaasese.
E mafai fo'i ona e feagai ma se noataga pe afai e te le tausia ni fa'amaumauga talafeagai a le kamupani pe tu'uina atu faila mana'omia i le Dutch Chamber of Commerce.
O faatonu e faatagaina le kamupani e faaauau ana galuega a'o le'i mafai ona totogi aitalafu, e lamatia ai i latou lava i noataga patino mo aitalafu e mafua mai ai.
E matuā tāua tele lenei mea pe afai na e silafia pe sa tatau ona e silafia e le mafai e le kamupani ona faʻataunuʻu ana matafaioi.
Does the Dutch Corporate Governance Code apply to a BV director?
The Corporate Governance Code binds companies listed on a regulated market, so it does not apply to you as the director of an ordinary BV.
Its provisions on risk management and on documenting decisions are nevertheless used as a point of reference, and a court may take them into account when judging what a reasonably competent director should have done.
The version in force is the Code as revised in 2022, which applies to financial years beginning on or after 1 January 2023 and gives sustainability a more prominent place.
For a BV, however, the binding rules are those in Book 2 of the Civil Code and in the Tax Collection Act, not the Code.
O a tulaga e ono noatia patino ai se faatonu mo aitalafu a le kamupani?
E te noatia patino lava mo aitalafu a le kamupani pe a e tuʻuina atu se faʻamaoniga patino i ē nonō atu tupe poʻo ē na aitalafu ai.
E aveese ai le puipuiga o noataga fa'atapula'aina mo na noataga fa'apitoa.
Directors can be held liable when they take on obligations while knowing the company cannot honour them.
Afai e faʻaauau pea au galuega faʻapisinisi aʻo e silafia ua le mafai e le kamupani ona totogi a latou aitalafu, e ono tuliloaina oe e le au aitalafu mo aitalafu na faia i le taimi lena.
E ono noatia oe pe afai e te faaaogā sese tupe po o aseta a le kamupani mo lou lava manuia.
E aofia ai le aveina o totogi tetele, faia o nonogatupe le talafeagai mo oe lava, poʻo le fesiitaiga o aseta mai le kamupani e ʻalofia ai tagi a le au aitalafu.
O a manaʻoga faaletulafono mo le tiute tausi a se faatonu e tusa ai ma le tulafono a Holani?
E manaʻomia oe e le tulafono Holani e galue e pei ona faia e se faatonu agavaa i tulaga faapena.
E tatau ona e faia ni faaiuga poto e faavae i luga o faamatalaga talafeagai ma mafaufau i manaoga o le kamupani, tagata e umia sea, ma i latou e aafia ai.
E tatau ona e fa'atino lau fa'amasinoga tuto'atasi ma 'alo'ese mai fete'ena'iga o mana'oga.
A tula'i mai ni feeseesea'iga, e tatau ona e fa'ailoa atu ia feeseesea'iga ma, i le tele o tulaga, ia 'alo 'ese mai le palota i mataupu e feso'ota'i i ai.
O lau tiute tausi e aofia ai le faʻamautinoaina o le pulega lelei o tupe ma pulega faʻalotoifale.
E tatau ona e mata'ituina pea le tulaga tau tupe a le kamupani ma faia se gaioiga pe a tula'i mai ni fa'afitauli.
E faʻapefea ona aʻafia ai noataga patino a faatonu o se Dutch BV i le gaumativa?
O le gaumativa e mafua ai ona matuā iloilo toto'a lau amio o se faatonu i le vaitaimi a'o le'i gaumativa.
E mafai e le tausi mavaega o le gaumativa ona suʻesuʻe pe na e faʻataunuʻuina ou tiute i le auala saʻo ma galue mo le manuia o ē na aitalafu ai.
Dutch law contains no duty to file for your own bankruptcy, and delay in filing is not in itself a ground for personal liability.
What does create liability is continuing to take on obligations once you knew, or should have known, that the company would be unable to meet them and would offer creditors no recourse, and paying selected creditors ahead of others once collapse is unavoidable.
E mafai e le tausi mavaega ona tuliloa oe mo ni tupe mo ni taui pe afai o lau pulega le lelei na mafua ai le gaumativa pe na faateteleina ai le tulaga o ē na aitalafu ai.
E aofia ai tulaga na e le tausia ai ni faamaumauga talafeagai, ma faigata ai ona toe fausia le tulaga tau tupe a le kamupani.
O a ni aafiaga o le le usitaia o tulafono faatonutonu o le siosiomaga mo faatonu o le Dutch BV?
E mafai ona e feagai ma sala tupe patino ma noataga faasolitulafono mo soliga matuia o le siosiomaga na faia e lau kamupani.
E mafai e pulega a Holani ona tuliloa sa'o faatonu pe a solia tulafono o le siosiomaga, aemaise lava pe afai o soliga na faia ma le loto i ai pe mafua mai i le faatamala tele.
E tatau i faatonu ona faamautinoa ua tausisia e le kamupani ia pemita ma tulafono faatonutonu uma e talafeagai mo le siosiomaga.
O le lē faia o lea mea e mafai ona iʻu ai i sala tupe a le kamupani ma faʻasalaga patino faʻasaga ia te oe o se faatonu.
E ono noatia oe lava ia mo le faaleagaina o le siosiomaga e mafua mai i le kamupani pe afai e te le faatinoina ni fuafuaga talafeagai e puipuia ai.
E aofia ai tulaga na e le amana'iaina ai ni tulaga lamatia ua e iloa pe le mafai foi ona tali atu i se auala talafeagai i faalavelave tau le siosiomaga.
