Close this search box.

Good advice always pays off

Pledge of Habermehl

Incorporation of a BV by a minor child

You are a minor and wish to establish a BV?

For this you need permission from the subdistrict court.

You are a minor and wish to establish a BV? For this you need permission from the cantonal judge. This is because, as a minor, you cannot arrange everything yourself. Normal legal acts in daily life are of course valid if they are in proportion to the age of the minor. For example, an 8-year-old can buy a piece of candy on his own, but not his own house.


According to Article 1:234 of the Civil Code (BW), the following are minors The minor has the legal capacity to act, provided that he/she has the permission of his/her legal representative and insofar as the law does not provide otherwise. The consent shall be presumed to have been given to the minor if it concerns a legal act which it is common practice for minors of that age to perform independently.

What does incapacity to act mean?

You are not allowed to perform legal acts. Buying a mobile phone in a shop is not a problem, but you cannot enter into an obligation on your own, such as taking out a subscription or borrowing money from a bank. If you do not get your parents or guardians to co-sign, they can still undo the contract.

Permission of the cantonal judge

If you, as a minor, incorporate a BV, the civil-law notary will ask for permission from the cantonal judge. The draft deed will be presented to the Cantonal Court section, together with the approval of your parents or guardian.


Via the subdistrict court A sixteen or seventeen year old may request the authority to perform legal acts of adults. This is called enlightenment (see Article 1:235 of the Civil Code). You may then perform certain legal acts yourself without the consent of your parents.

Owl logo png

More information

Niek Pilgram
Niek Pilgram portrait

tax advisor
+31 (0)35 628 57 53