The BV: ownership
Shareholders own, dividends flow, shares transfer: the form for enterprise and investment, taxed through corporate tax and box 2 — the full frame across this knowledge base, starting at the BV incorporation page.
The stichting: purpose and control
A foundation has a purpose and a board; distributions to founders stay off the table by law. Its habitats: charities and non-profits (with ANBI status for the tax facilities), sector institutions — and, in business practice, the control tower role.
The combination: the STAK
The stichting administratiekantoor holds shares in a BV and issues certificates: economic value to the certificate holders, voting control at the foundation’s board. Family businesses separating heirs’ value from company control, and structures around succession, run on exactly this — the full mechanics on the STAK page.
Choosing
Profit to owners: BV. Purpose with assets protected from ownership claims: stichting. Enterprise value spread across people while control stays concentrated: BV under a STAK. Enterprise inside a foundation — a social venture trading structurally — usually lands on a stichting holding a BV: purpose above, business below, each form doing its own job.