Financial Accounting

Income and Expenses

The finanical accounting of 2019 can be downloaded here as a pdf-file.

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Switzerland

By placing their possessions and assets under the Fondation Custodia in 1947, the Lugts saw to it that their activities would be continued after their deaths. The Fondation Custodia was founded under Swiss law in accordance with article 80 et seq. of the Swiss Civil Code (Schweizerisches Zivilgesetzbuch, ZGB). The reason for this goes back to the Second World War. During the war part of the Lugt Collection remained behind in the occupied Netherlands. After the Lugt family returned, it emerged that no end of artworks and valuable books had disappeared. Lugt believed that it would be safer to place his possessions in a Swiss foundation because property of a neutral country is usually respected by the warring parties. The Fondation Custodia’s deed of formation dates from 9 July 1947. The Stiftungsaufsicht beider Basel in Switzerland oversees compliance with the regulations. The Swiss government considers the Fondation Custodia to be a Public Benefit Organization.

The Fondation Custodia is registered with the Canton of Basel-Stadt under identification number (Unternehmens-Identifikationsnummer UID) CHE-100.631.247. The LEI number (Legal Entity Identifier) is 506 700 68J Q0W S48 3SK 21.

 

The Netherlands

The Fondation Custodia has been accredited as a Public Benefit Organization (ANBI) since 1 January 2008. The Fondation Custodia is registered with the Dutch Chamber of Commerce under number 71094261 and its tax reference number is 76 56 968.

 

France

Under French law the Fondation Custodia is treated as a Public Benefit Organization (fondation reconnue d’intérêt general). In France the Fondation Custodia is registered under the SIREN number 323 307 009. The Fondation Custodia is not registered with the French Chamber of Commerce. The French home of the Fondation Custodia is at 121 rue de Lille, in Paris’s seventh arrondissement.

 

Fonds de Dotation Frits Lugt

In 2013 in France the Fondation Custodia established the Fonds de Dotation Frits Lugt (Frits Lugt Endowment Fund) to facilitate the endowments and bequests of individuals in France (French citizens or individuals with property in France). The Fonds de Dotation Frits Lugt is registered in France under the SIREN number 800 205 783. For more information about the Fonds de Dotation Frits Lugt please contact Ger Luijten, director of the Fondation Custodia, on +33 (0)1 53 59 12 50 or coll.lugt@fondationcustodia.fr.

 

Stichting Simplicitas

The Fondation Custodia is supported financially by the Dutch Stichting Simplicitas, which holds part of the assets that the Lugts intended for the Fondation Custodia. The boards of the Fondation Custodia and the Stichting Simplicitas have the same board members with the same titles and duties. The Stichting Simplicitas’s only activity is to support the Fondation Custodia. Stichting Simplicitas was founded in 1950 in The Hague.

The Stichting Simplicitas has been accredited as a Public Benefit Organization (ANBI) since 1 January 2008. The Stichting Simplicitas is registered with the Dutch Chamber of Commerce under number 41151892. The LEI number (Legal Entity Identifier) is 724 500 HQI BNA V5A Y3L 64. The Stichting Simplicitas’s tax reference number is 8035 80 277.

Its website is www.stichtingsimplicitas.nl.