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What is a legal entity?

Q&A

Question:

What is a legal entity?

Published: 12 September 2018

Answer:

Sanctionable legal entities include not only the legal entities defined in the Dutch Civil Code (e.g. private and public limited companies, associations and foundations) but also commercial and professional partnerships, shipping companies and special-purpose funds. Consequently, if any of the latter entities commits an offence, its de facto director may also be fined, which may be a natural person or a legal entity.