Company Types in the Netherlands

This form of company corresponds to a Slovak limited liability company (Besloten Vennootschap). Shareholders are liable up to the value of their contributions. The company must be registered through a notary, and the minimum share capital is €0.01. The owner and the director may not be the same person.
This form of company corresponds to a joint-stock company (Naamloze Vennootschap).
This form of company corresponds to a Slovak limited partnership (Commanditaire Vennootschap).
This form of company is comparable to a Slovak general partnership (Vennootschap Onder Firma). Each partner has unlimited liability, and the partnership agreement need not be formal

Taxation in the Netherlands

Why the Netherlands Appeals to International Businesses

The Netherlands has long been a popular base for international trade and investment. Its location, with one of Europe’s largest ports and excellent transport links, makes it a natural gateway to the European market. A business-friendly environment, widespread use of English and a well-developed financial sector add to its appeal.

The BV as the Standard Choice

The Dutch private limited company, the BV, is the most common form for both local and international businesses. It offers limited liability, a flexible structure and is well understood by banks and partners. Formation takes place through a Dutch civil-law notary, who prepares and executes the deed of incorporation. The company is then registered in the Dutch commercial register.

Before You Incorporate

  • Decide on the company’s activities and registered address
  • Identify the shareholders and directors
  • Prepare identification documents for all parties
  • Consider who the company’s ultimate beneficial owners are, as this information must be registered
  • Plan how you will open a Dutch or EU bank account

Substance and Tax Residence

Dutch tax authorities, like those in other countries, pay close attention to whether a company has real substance in the Netherlands. A company that is effectively managed from another country may be considered tax resident there. Where the Netherlands is used as part of an international structure, it is important to ensure that the company has adequate local management and activity, and to consider anti-abuse rules.

Ongoing Obligations

A Dutch BV must keep accounting records, prepare annual accounts, file them with the commercial register and submit corporate income tax and VAT returns. If it employs staff, payroll obligations apply. Tax rates and thresholds change from time to time, so the current figures should always be checked.

Working From Abroad

Many owners manage Dutch companies remotely with the help of local service providers for registered addresses, accounting and tax filings.

If you are considering a company in the Netherlands, contact eTuls. We can guide you through incorporation and help with accounting and tax compliance afterwards.

Corporate income tax is charged at 20% on profits up to €200,000 and at 25% on profits exceeding €200,000.
The standard VAT rate is 21%, with a reduced rate of 6% applying to certain categories of goods.
Dividend tax is charged at 15%.
Annual fees for the companies register and the registered office.