Europe · Company formation

Company formation in Netherlands

This suits an EU holding or operating company that wants the participation exemption and an extensive treaty network.

Last verified July 2026

At a glance

Entity: Private limited company (Besloten Vennootschap, BV)
Corporate tax: 19% on the first EUR 200,000 of profit, 25.8% above (rates unchanged for 2026); ~9% effective under the Innovation Box for qualifying IP
Incorporation time: ~5–10 working days
Minimum capital: EUR 0.01 (Flex-BV; nominal only, no minimum paid-up requirement)
Resident director: Not required (no residency requirement for directors or shareholders)
Audit: Small-company exemption; statutory audit is mandatory only once two of three thresholds are met over two consecutive years (assets EUR 7.5m, turnover EUR 15m, 50 employees)
Remote set-up: Mostly; the notarial deed of incorporation can be executed via a power of attorney with video identity verification, avoiding travel
Government fee: EUR 85.15 KVK registration fee (one-off, as of 2026); civil-law notary fees are separate and vary by provider
Best for: This suits an EU holding or operating company that wants the participation exemption and an extensive treaty network.

Choose a name and instruct a civil-law notary (notaris) to draft the articles of association
Submit KYC/identity documents and sign the notarial power of attorney (may be done remotely)
Execute the notarial deed of incorporation before the notary
The notary registers the BV with the KVK (Business Register), producing the KVK number and RSIN
Register for corporate income tax and VAT with the Belastingdienst (tax authority)
Open a Dutch business bank account to deposit capital and operate

What can go wrong

The EUR 0.01 minimum is nominal only; directors risk personal liability for undercapitalisation, and banks and counterparties expect realistic working capital.
Opening a Dutch business bank account is the practical bottleneck: banks apply strict KYC and generally want genuine local substance or nexus before onboarding.
A pure holding BV without substance risks challenge under EU anti-avoidance rules (ATAD, principal-purpose test) and may be denied treaty or withholding-tax benefits; substance is increasingly required.
A 15% dividend withholding tax applies to distributions unless reduced by treaty or the EU Parent-Subsidiary regime, plus a conditional withholding tax on interest and royalties paid to low-tax jurisdictions.

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Tax regime

Business & founder

One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.