Registering a custodian of books and records

  • Edited 15 May 2023
  • 2 min

Who is the custodian of books and records and how do you register a custodian? Follow these steps:

1. Determine the identity of the custodian of books and records 

A custodian of books and records can be either a (foreign) natural person, a vof (general partnership), cv (limited partnership), maatschap (professional partnership) or a (foreign) legal entity. The custodian is: 

  1. Designated as such in the company’s articles of association or appointed by the body designated for the purpose in the articles of association; 

  1. Appointed by the board (for stichtingen (foundations) or the general assembly (for other legal entities); 

  1. The liquidator is; 

  1. A custodian appointed by the district judge. 

Under items 1, 2, and 3, custodians of books and records can be appointed only if a legal entity still exists, with the competent body of said legal entity deciding on the matter. A competent body may be, for example, a (general) assembly of shareholders, general assembly of members or supervisory board. 

If the legal entity no longer exists, it will not have a competent body either, which means there will be no competent body authorised to appoint a custodian of books and records or successor to the former custodian. This is when item 4 comes into play. 

2. Download and fill in the form 

Find the right form. 

  • Form 17a: registration form for the dissolution of a legal entity, if there are no assets and a custodian of books and records is registered at the same time as the dissolution of the legal entity. 

  • Form 17b: registration for end of legal entity when registering the end of the legal entity. 

  • Form 18: supplement to other Business Register forms if the custodian of books and records has been appointed by the district judge. Complete the following items as below: 

1.1: Company name and place of business 

1.2: KVK number 

2.1: "Other." 

3.1: Start date of custodian of books and records (the date of the district court order) 

3.2: Please enter the following: 

The custodian of books and records is: 

Given name(s) and surname: ................................................  

Address: .................................................................................... 

Postcode and town/city: ........................................................... 

Signature: ......................................................................... 

4.1: Name and signature of the custodian of books and records and the signing date. 

3. Sign the form 

Different forms must be signed by different people.  

  • Form 17a must be signed by a director, who will generally, but not always, double as the custodian. 

  • Form 17b must be signed by the liquidator. They will often be a director but may also be an external party. 

  • Form 18 must be signed by the custodian. 

4. Send the form 

Please send the following items to the postal address of KVK: 

  • The right form, completed and signed. 

  • A copy of a valid ID belonging to the signatory. 

Was the custodian appointed through a district court order? If so, enclose the district court ruling showing that appointment with the form.