Preparation, Approving and Filing Annual report for legal entities in the Netherlands

Instructions for Preparing, Approving, and Filing the Annual Report

Step 1: Preparation

• The annual report must be prepared by the board within 5 months after the end of the financial year.

• Deadline: May 31.

Step 2: Extension

• The General Meeting of Shareholders may grant an extension for preparing the annual report for an additional 5 months.

• Deadline: October 31.

Step 3: Approval

• After preparation, the annual report must be approved by the General Meeting of Shareholders.

Step 4: Filing

Determine whether all directors are also shareholders:

1. If all directors are also shareholders:

   • Signing the annual report is considered equivalent to its approval.

   • The report must be filed within 8 days after approval.

   • Final filing deadline: 10 months and 8 days after the end of the financial year, i.e., November 8.

2. If not all directors are shareholders:

   • Filing must be completed within 2 months after approval.

   • Final filing deadline: December 31.