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

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.