Legislative proposal Civil Society Organizations (Transparency) Act rejected by the Dutch Senate
The Senate has rejected the bill on transparency and combating subversive activities by civil society organisations – what does this mean in practice?
On 24 March 2026, the Senate rejected the legislative proposal titled Civil Society Organizations (Transparancy) Act (the Act) (Wet transparantie en tegengaan ondermijning door maatschappelijke organisaties (Wtmo)). We have previously published a newsflash on our website about the consequences of the Act. In brief, the Act would introduce: (i) an obligation for civil society organizations, in certain cases (at the request of a mayor, the public prosecution service (Openbaar Ministerie) or other specifically designated public authorities), to provide information on the origin, purpose and amount of donations received with a value of more than EUR 15,000, (ii) a filing obligation for non‑commercial foundations (such as an administrative office foundation (stichting administratiekantoor) to file their balance sheet and statement of income and expenditure with the trade register (handelsregister) of the Chamber of Commerce (Kamer van Koophandel), and (iii) a power for the public prosecution service to take action against civil society organizations that (threaten to) undermine the democratic rule of law or public authorities.
The Act was introduced on 20 November 2020 and underwent several (far‑reaching) amendments before being passed by the House of Representatives on 1 April 2025. During the debate on the Act, it became clear that the Senate agreed with the government that “subversion” of the rule of law must be combated. However, some members of the Senate questioned the proportionality and feasibility of the Act. Members of the Senate also considered that the concept of “subversion” had not been sufficiently substantiated. Finally, mayors and the public prosecution service reportedly indicated that they would not be able to properly implement and enforce the Act. On 24 March 2026 the Senate rejected the Act.
As a result of the rejection of the Act, nothing changes for foundations, associations or other civil society organizations compared to the current situation. It is currently unknown whether the Act will be pursued in an amended form.
If you would like more information about the legislative proposal Civil Society Organizations (Transparancy) Act or any other topic, please feel free to contact the specialists at Meijburg Legal.
