The Netherlands is one of Europe’s main centres for trade, logistics and international business. A BV company is suitable for e-commerce, technology, holding structures, investments, trade and services in the EU, while the low minimum starting capital allows flexible ownership planning.

Company registration in the Netherlands is completed through a notary and KVK. Before incorporation, we determine the shareholders, director, VAT position, accounting and the option for an EUR/SEPA account with a bank or European payment institution / EMI.

Company registration in the Netherlands is suitable for EU trade, holding structures, IT, logistics and international services. Private business most often uses a BV with capital from ˆ0.01; we select the company form and tax registrations according to the real activity.

Types of companies that can be registered


Besloten Vennootschap (BV) – private limited company

Commanditaire Vennootschap (CV) – limited partnership

Naamloze Vennootschap (NV) – public limited company

Vereniging- association

Stichting – foundation

Branch- branch of a foreign company

Vennootschap Onder Firma (VOF)– partnership with unlimited liability

Share capital requirements

 BV — starting capital from ˆ0.01; NV — minimum ˆ45,000. Capital and the issue of shares are documented in the notarial deed and incorporation documents.

Taxation

 Corporate income tax: 19% on taxable profit up to ˆ200,000 and 25.8% on the amount above this level.

Registered office

Required in the Netherlands

Purchase of a ready-made company

Possible

Registration time

3–4 weeks

Management requirements

If a BV has one shareholder, that shareholder may also be the sole director. Where there is more than one shareholder, the company may be managed by a board of directors. The incorporation documents may define different relationships between the board and individual directors, for example requiring two signatures for certain limited powers of attorney or restricting a board member from taking part in a decision where a transaction affects that director’s interests. A company secretary is not required.

A CV is managed by its general partner(s); its tax classification and transparency depend on the current rules and the partnership structure. BV and NV companies file financial statements with KVK annually.

Meetings

Not required from 2026

Filing of the annual report

Mandatory

Audit of the financial statements

Mandatory

Disclosure of income in the balance sheet and annual reports

Required

Foreign exchange controls

None

Dutch law allows businesses to be established in a wide range of legal forms.

Legal forms that may be established by both individuals and legal entities include:

  • Besloten Vennootschap (BV) — private limited company
  • Naamloze Vennootschap (NV) — public limited company
  • Commanditaire Vennootschap (CV) — limited partnership
  • Vereniging — association
  • Stichting — foundation

Business forms that may be established and managed only by individuals include:

  • Freelancer — sole entrepreneur
  • Vennootschap Onder Firma (VOF) — general partnership with unlimited liability
  • Maatschap — professional partnership

Besloten Vennootschap (BV) — a private limited company may be established by one shareholder of any nationality or country of registration and has the following characteristics:

  • A BV is incorporated through a civil-law notary. After the deed of incorporation is completed, the company, directors and UBO information are registered with KVK under the current rules. The starting capital of a BV may be as low as ˆ0.01; the size of interests, member rights and procedure for increasing capital are defined by the deed of incorporation and articles.

Naamloze Vennootschap (NV) -a public limited company differs from a private company mainly in that:

  • the minimum company capital is ˆ45,000;
  • For an NV, the minimum starting capital is ˆ45,000. Shares and shareholder rights are documented under current Dutch corporate law; the transfer and circulation of shares depend on their type, the articles and, for listed companies, capital-market rules.

Vereniging— an association is normally created for political, charitable or other non-commercial purposes. Associations are legal entities and may conduct business activities and earn income to support their statutory purposes, but profits may not be distributed among members. The Netherlands has associations with full legal capacity and associations with limited legal capacity, which differ in registration procedure and management liability.

Stichting— a foundation is a non-commercial legal entity without shareholders or members. Depending on its specific purpose, the way funds may be used or distributed is strictly defined by its constitutional documents.

Vennootschap Onder Firma (VOF)— a partnership structure with general and limited partners includes at least one general partner with unlimited liability and one or more limited partners. Each general partner is generally considered for tax purposes according to the applicable entrepreneur rules.

Commanditaire Vennootschap (CV)— a limited partnership (in some respects comparable with a UK LLP) has general and limited partners. General partners normally manage the business and bear the main liability for its debts, while limited partners mainly provide financing and are liable within the amount invested. The tax treatment of a partnership depends on its legal and tax classification and, for international structures, on the status and residence of its partners.

All businesses in the Netherlands are subject to registration in the relevant trade and commercial registers and must comply with periodic reporting requirements for their business activity.

Companies and other taxable entities apply corporate income tax at 19% on taxable profit up to ˆ200,000 and 25.8% on the amount above.

Advantages of registering a company in the Netherlands:

The Netherlands has a broad network of double taxation agreements. For each payment, we check whether an exemption or reduced rate applies under the current DTT and the recipient’s status.

Dutch partnerships have historically been used as a flexible tool for international business and tax planning, including structures with foreign partners.

  • Australia
  • Austria
  • Argentina
  • Armenia
  • Bangladesh
  • Belarus
  • Belgium
  • Bulgaria
  • Bosnia and Herzegovina
  • Brazil
  • United Kingdom
  • Hungary
  • Venezuela
  • Vietnam
  • Germany
  • Greece
  • Georgia
  • Denmark
  • Egypt
  • Zambia
  • Zimbabwe
  • Israel
  • India
  • Indonesia
  • Ireland
  • Iceland
  • Spain
  • Italy
  • Kazakhstan
  • Canada
  • China
  • Korea
  • Kuwait
  • Latvia
  • Lithuania
  • Luxembourg
  • North Macedonia
  • Malawi

 

  • Malaysia
  • Malta
  • Morocco
  • Mexico
  • Moldova
  • Mongolia
  • Nigeria
  • Netherlands Antilles
  • New Zealand
  • Norway
  • Pakistan
  • Poland
  • Portugal
  • Russia
  • Romania
  • Serbia and Montenegro
  • Singapore
  • Slovakia
  • Suriname
  • United States
  • Thailand
  • Taiwan
  • Tunisia
  • Turkey
  • Uzbekistan
  • Ukraine
  • Philippines
  • Finland
  • France
  • Croatia
  • Czech Republic
  • Switzerland
  • Sweden
  • Sri Lanka
  • Estonia
  • South Africa
  • Japan

 

HOLDING COMPANIES

For a Dutch holding company to qualify for the participation exemption, the applicable conditions must be met:

  • the Dutch holding company must generally hold at least 5% of the shares in the foreign subsidiary. A company that conducts trading activity and also owns a qualifying interest in another company may also use the holding-company rules where the statutory conditions are met;
  • the participation must meet the applicable conditions in the financial period for which the exemption is claimed;
  • the foreign subsidiary and the participation must satisfy the relevant current tax tests; the result depends on the applicable participation-exemption rules;
  • the participation must meet the current substance and anti-abuse tests. Passive portfolio-investment structures may be subject to separate rules and may not qualify for the same treatment.


    Tax residence status:

    A company is considered resident in the Netherlands if:

  • the company was incorporated in the Netherlands;
  • the company was not incorporated in the Netherlands but its centre of management and control is located in the Netherlands;
  • a company incorporated in another jurisdiction that moved its management to the Netherlands and later returned to its country of incorporation may retain Dutch tax residence while its centre of management remains in the Netherlands.

Companiesnon-residentsof the Netherlands are generally taxed on specified Dutch-source income and activities. The tax treatment of a Dutch partnership with foreign partners depends on its current classification, the partners’ residence and the source of income.Depending on the current rules, non-residents may receive specific Dutch-source income with limited or no Dutch tax where the required conditions are met, including:
  • sale of a portfolio interest in a company registered in the Netherlands. Tax treatment of capital gains received by a non-resident company depends on whether it has a substantial interest and on the applicable anti-abuse and treaty rules.
  • Income received from holding shares in a Dutch company.Dividend income received by a foreign enterprise from shares in a Dutch company is subject to the current participation, withholding-tax, treaty and anti-abuse rules. The result depends on the size and nature of the interest and the recipient’s status.
  • The standard Dutch dividend withholding tax rate is 15%. An exemption or reduction may be available under the domestic participation exemption, EU rules or an applicable DTT when the conditions are met.

If you need an even more established jurisdiction for a holding structure, we also recommend considering ready-made Swiss companies; companies with a long registration history are available. More details —in our Switzerland section.

When deciding where to establish your holding company, also considerDanish holding companies— depending on the project, they may offer advantages compared with a Dutch holding structure. We also recommend reviewingthe general overview of holding companies andclearly defining the objectives you want the holding company to achieve.

Many tax benefits provided by legislation and double taxation agreements depend on specific conditions and may have limited practical application without the required substance and facts.Certain types of transactionsmay fall within anti-money-laundering controls and attract additional attention from banks, regulators or supervisory authorities.

What changed in 2026 for company registration in the Netherlands

In 2026, the Netherlands is suitable for European trade, holding structures, e-commerce, technology and logistics. A BV can be incorporated with nominal capital from ˆ0.01; corporate income tax is 19% on taxable profit up to ˆ200,000 and 25.8% on the amount above this level.

A BV is convenient for an international owner because of its flexible share structure and clear notarial procedure. Before incorporation, we recommend determining the shareholders, director, UBO information, VAT position and the place where the company will actually operate.

What activities is a company in the Netherlands suitable for

A ready-made company registered in the Netherlands or Netherlands BV registration under your own name is suitable for: trade and services in the EU, holding structures, e-commerce, technology, logistics and investment structures.

Company registration: Netherlands BV and opening a bank account

First, we decide who will be the owner and director, the activities and company address, then prepare the documents for Netherlands BV registration. After company registration, we organise annual administration and accounting. To open a bank account or an account with a European payment system / EMI, we support preparation of contracts, service descriptions and information about expected payment countries.

A bank account for a company in the Netherlands can be opened with a bank in a suitable jurisdiction, while an IBAN EUR/SEPA account can be opened with a European payment system / EMI. The application can be prepared remotely; when opening the account, we will propose bank account options for planned payments and turnover.

Key information about Netherlands BV

  • Company form:BV, NV and partnership structures
  • Taxes:in 2026, corporate income tax: 19% on taxable profit up to ˆ200,000 and 25.8% on the amount above
  • Bank account:Dutch bank or EMI for EUR/SEPA; bank for USD/SWIFT where required.
  • Cost:Basic company registration price includes notary costs, BV registration, KVK, accounting, VAT and banking support.
Additional information about a company in the Netherlands 2026

Where to start to open a new company in the Netherlands

The Netherlands is particularly convenient when a company works with the EU and logistics, a holding structure or technology business is important. We can calculate BV incorporation, notarial and annual costs, accounting and corporate account options.

Get a free consultation and commercial proposal for a company in the Netherlands

Choose a jurisdiction for company registration

Compare jurisdictions by registration options, taxes and reporting, annual maintenance and options for bank payments without currency control.

AustriaBelizeBVICanadaChinaCyprusDenmarkDominicaEstoniaGermanyGibraltarGuernseyHong KongHungaryJerseySt Kitts and NevisLabuanLiechtensteinLuxembourgMacaoMaltaIsle of ManMarshall IslandsMongoliaNetherlandsPanamaSeychellesSpainSt Vincent and the GrenadinesSwedenSwitzerlandUnited KingdomUruguayUnited States