The Netherlands has almost 17 million inhabitants and, along with Belgium and Luxembourg, is part of the Benelux Economic Union. Although it does not have a particularly attractive taxation, the Netherlands still has a whole network of highly developed tax agreements that make the country an onshore destination suited to the tax optimisation of holding companies.

Dutch law does not allow fiduciary registration, but a company can be 100% controlled by a company under British law, thus allowing the anonymity of shareholders.

The following types of company are envisaged under Dutch law:

  • Limited liability company (BV): minimum share capital of € 18,000, no minimum number of shareholders is envisaged, and liability is limited to capital alone.
  • Public limited liability company (NV): minimum capital of € 45,000, no minimum number of shareholders is envisaged, and liability is limited to capital alone.
  • General partnership (VOF): no minimum share capital is envisaged, and a minimum of 2 partners with multiple liability is required.
  • Limited partnership (HP): no minimum share capital is envisaged, and a minimum of 2 partners is required.
  • Bijkantoo (business branch): no share capital is required if the business branch is registered in the Commercial Register. Depends on the parent company, which is responsible for the branch but not its management, which, on the contrary, is subject to limited, joint and multiple liability.

NETHERLANDS

Netherlands Flag
Average start-up times 5-10 days
Availability of pre-established (ready-made) companies No
Accounting Yes
Secretary No
Nominee Shareholder Yes
Nominee Director Yes
Average taxation

20% of profits up to € 200,000 and 25% from 200,000 upwards.

VAT 21%

Published information about the company's directors

The names of directors and shareholders appear in the Public Register.

Accounting obligations Annual
Legislation and controls

The Handelsregister (Dutch Business Register) is owned and operated by Kamer van Koophandel (Chamber of Commerce), authorised by the government under the Business Register Law.

Confidentiality Bearer shares are not permitted
Documents required
  • Copy of the passport or ID of each partner and administrator of the company being established or, in the case of a partner that is a legal person, a business profile of the company;
  • Proof of residence of each partner and administrator of the company being established, which may consist of a utility bill (electricity, water, gas, internet, etc.), an extract
  • Bank account or certificate of residence from which current domicile or residence can be determined;
  • The signing of a professional mandate.
Time Zone UTC+1
Currency Euro
Risk indicators Average political risk: 7%
  • Expropriation and breaches of contract: 6%
  • Risk of war and civil unrest: 13%
  • Transfer of capital and convertibility: 1%
Average credit risk: 18%
  • Failure to pay by sovereign counterpart: 1%
  • Failure to pay by bank counterpart: 23%
  • Failure to pay by corporate counterpart: 29%
GDP growth 2,1%