Legal Forms for Social Enterprises in the Dutch Legal Framework: An Empirical Analysis of Social Entrepreneurs' Attitudes on the Needs of Social Enterprises in the Netherlands

12 International and Comparative Corporate Law Journal 3, 1-46, 2017

Posted: 11 Dec 2017

See all articles by Aikaterini Argyrou

Aikaterini Argyrou

Utrecht University, School of Law, Students; Nyenrode Business University

Pjotr Anthoni

PwC | Knowledge Centre; Tilburg University - Tilburg Institute for Family Business (TiFB); Nyenrode Business University

Tineke Lambooy

Utrecht University School of Law

Date Written: December 8, 2017

Abstract

Various countries in Europe have developed tailor-made legal forms for social enterprises, e.g. Belgium, Greece and the UK. The Netherlands has not yet developed a tailor-made legal form for social enterprises. Therefore, we conducted a survey with sixty-six Dutch social enterprises to investigate: (i) the legal forms predominantly used by social enterprises in the Netherlands; (ii) whether Dutch social entrepreneurs perceive the existing legal framework to be sufficient (i.e. whether they experience barriers); and (iii) if they consider the introduction of a tailor-made legal framework necessary. In light of the survey’s results and taking into consideration the latest policy advice of the Dutch Social and Economic Council (SER), we draw conclusions and provide suggestions regarding new concepts that could be introduced in national company and tax legislation.

Keywords: social enterprises, legal forms, survey, the Netherlands

Suggested Citation

Argyrou, Aikaterini and Anthoni, Petrus Andreas and Lambooy, Tineke, Legal Forms for Social Enterprises in the Dutch Legal Framework: An Empirical Analysis of Social Entrepreneurs' Attitudes on the Needs of Social Enterprises in the Netherlands (December 8, 2017). 12 International and Comparative Corporate Law Journal 3, 1-46, 2017. Available at SSRN: https://ssrn.com/abstract=3084574

Aikaterini Argyrou (Contact Author)

Utrecht University, School of Law, Students ( email )

Utrecht
Netherlands

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands

Petrus Andreas Anthoni

PwC | Knowledge Centre ( email )

Netherlands
0887923085 (Phone)

Tilburg University - Tilburg Institute for Family Business (TiFB) ( email )

P.O. Box 90153
Tilburg, DC Noord-Brabant 5000 LE
Netherlands
0614488819 (Phone)

HOME PAGE: http://www.tilburguniversity.edu/research/institutes-and-research-groups/tifb/

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands
0614488819 (Phone)

Tineke Lambooy

Utrecht University School of Law ( email )

3508 TC Utrecht
Utrecht
Netherlands

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