The Netherlands at a Glance
If you are weighing how to register a company in the Netherlands, start with the fundamentals: the country is an EU founding member, a stable common-law-friendly civil jurisdiction, and one of the most open economies in Europe. Rotterdam handles more cargo than any other European port, Schiphol plugs directly into global air freight, and the fibre backbone around Amsterdam is among the densest on the continent — which is why so many holding structures and trading operations choose a limited company in the Netherlands as their European base.
The workforce is highly educated and largely English-speaking, so incorporating a company here does not force you to localise every contract or HR process on day one. Combined with a predictable rule-based tax system, an extensive treaty network, and efficient e-government, the Netherlands remains a default answer for founders who need a credible EU gateway without the friction of larger neighbours.
Quick View: The Dutch BV (Besloten Vennootschap)
The Besloten Vennootschap — BV for short — is the Dutch private limited company. It is the workhorse vehicle for foreign founders, holding structures, e-commerce operators, and professional-services firms because it ring-fences liability, keeps the shareholder register private, and has no meaningful share capital floor since the 2012 Flex-BV reform.
A BV is formed by a Dutch civil-law notary, entered into the business register at the KvK (Kamer van Koophandel / Chamber of Commerce), and then filed with the UBO register. One person can act as sole shareholder and sole director — no local director, no local secretary, no EU-residency hurdle — which keeps company registration lean while preserving full corporate substance.
| Basic Information |
| Ownership structure |
Consolidated ownership |
| Limited liability |
Yes |
| Publicly participates in capital market |
No |
| Shareholder, Director & Secretary Requirements |
| Shareholder requirement |
At least one (natural person or legal entity) |
| Director requirement |
At least one |
| Is a legal representative required? |
Yes — the director can serve this role |
| Is a local director required? |
No |
| Is a local secretary required? |
No |
| Registered Capital Requirement |
| Minimum registered capital |
EUR 1 in principle; EUR 2,000+ recommended for bank account and tax number |
| Capital injection requirement |
100% of registered capital must be paid in after incorporation |
Dutch BV Registration Requirements
If you are still mapping out how to register a company in the Netherlands, the operational answer is twofold: you need the formal conditions that let you register with KvK in the first place, and the document pack the civil-law notary will use to draft the deed of incorporation. Both are listed below.
Registration Conditions
| Dutch BV Registration Conditions |
| Dutch commercial address |
A Dutch commercial address is mandatory. TKEG Expat’s virtual address service satisfies this requirement. |
| Background check for high-risk entity shareholders |
If shares are held via a BVI / Cayman (or similar high-risk / tax-avoidance jurisdiction) legal entity, a background-check report is required at an additional fee. |
Required Documents
| Natural-Person Shareholders & Directors — Required Documents |
| Passport scan |
Front-page scan of every shareholder and director. May need English notarisation + Apostille. |
| Power of Attorney scan |
Document provided by us. Requires English notarisation + Apostille. |
| Proof of address scan |
Utility bill; must clearly show name, address, date (≤ 1 month old). |
| Resume scan |
English CV of each natural-person director and shareholder. |
| Legal-Entity Shareholders — Required Documents |
| Business licence / proof of registration scan |
Holding company’s business licence — English notarisation + Apostille. |
| Company bylaws / articles of association scan |
Articles of association of the holding company — English notarisation + Apostille. |
| Passport scan |
Legal representative of the holding company plus any shareholders holding > 25%. |
| Power of Attorney scan |
Document provided by us. Requires English notarisation + Apostille. |
Netherlands Tax Brief
Data sources: PwC Worldwide Tax Summaries and OECD Statistics.
Dutch corporate income tax is banded: 19% on the first EUR 200,000 of taxable profit and 25.8% on everything above that threshold. VAT runs at a 21% standard rate, with reduced and zero rates available for specific supplies. Capital gains fall inside the normal CIT base, but qualifying shareholdings are shielded by the participation exemption, which is why so many international groups hold subsidiaries through a BV. Dividends carry a 15% withholding tax, while interest and royalty payments are generally 0% unless the conditional WHT to low-tax or abusive jurisdictions is triggered.
| General CIT Rate |
| General CIT Rate |
19% up to EUR 200,000 taxable profit; 25.8% on the excess |
| CIT Return & Payment |
| CIT return due date |
Generally 5 months after fiscal year-end |
| CIT payment due date |
Within 6 weeks of the assessment date |
| Withholding Tax (WHT) |
| Resident WHT (Dividend / Interest / Royalty) |
15% / 0%* / 0%* (conditional WHT may apply) |
| Value-Added Tax (VAT) |
| Standard VAT rate |
21% (reduced and zero rates apply to specific supplies) |
| Capital Gains Tax (CGT) |
| General CGT rate |
Taxed at normal CIT rate (25.8%); qualifying participation gains exempt under the participation exemption |
| Effective Tax Rate (ETR) |
| Composite Effective Average Tax Rate |
24.47% |
Frequently Asked Questions
| Common Questions About Dutch BV Registration |
| Does the Dutch government restrict the nationality or status of foreigners registering a company? |
No. There are no nationality or identity restrictions and no EU residency requirement for directors — when deciding how to register a company in the Netherlands, any foreign founder can start a business and register with KvK. |
| How many shareholders are required, and are there restrictions on nationality or legal domicile? |
At least one shareholder is required — either a natural person or a legal entity — with no restrictions on nationality or legal domicile. |
| Do I need capital verification to register? |
Yes. Capital verification is required. Share capital starts from EUR 1 (EUR 2,000 is recommended for opening a corporate bank account and obtaining a tax number) and must be paid in full after incorporation. |
