A partnership (Dutch: maatschap) is a consensual and form free agreement between two or more persons that commit themselves to bring something (money, goods or labor) in community with the intention to share the proceeds with each other. A partnership is not a legal entity.

A partnership starts at the moment the agreement is entered into unless another time is specified in the agreement. Unlike all other businesses a partnership does not have to be registered in the registry held by the Chamber of Commerce.