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Explore our top jurisdictions
  • Dutch BV company

    5% EFFECTIVE TAX

    COMPANY + VAT

    EXELLENT HOLDING

  • Dutch BV company

    5% EFFECTIVE TAX

    COMPANY + VAT

    EXELLENT HOLDING

  • Dutch BV company

    5% EFFECTIVE TAX

    COMPANY + VAT

    EXELLENT HOLDING

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Company formation in Netherlands

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The Netherlands has long been a favorite home for foreign investors. It has a stable and successful economy and a trade and investment policy that’s one of the most open in the world.

Dutch company Key features

The main advantages are:

  • Attractive holding regime
  • Attractive financing/licensing regime
  • 0% withholding tax on interests and royalties
  • Structuring possibilities for reduction of corporate tax rate (20/25%) or dividend withholding tax (15%)
  • Advanced Tax ruling practice
  • Extensive tax treaties network
  • Company formation packages available. Ask now.

Popular netherland company applications

DUTCH BV AS HOLDING COMPANY 

For a long time The Netherlands have been acknowledged as Preferred Holding Jurisdiction as they grasped the idea of elimination of the double taxation on investment profits and  implemented a „participation exemption” or holding regime.

  • No minimum holding period
  • No corporate tax on dividends arrived to Dutch holding company
  • Capital gains on sale of shares are not taxed.

Participation Exemption applies if:

  • Dutch Holding Company holds at least 5% of subsidiary’s shares, AND
  • Subsidiary is a trading company or subsidiary is not held as a portfolio investment
  • OR, Subsidiary is subject to “tax test” – f.e. standard corporate tax rate is at least 10%
  • OR, Subsidiary is subject to “asset test” – passive assets must be less than 50%

Contact us for holding company package. Or ask for alternative application.

Netherland company Taxation

  • CORPORATE INCOME TAX (CIT): The standard rate is 25% (or 20% on taxable profit up to EUR 200,000.)  With Advanced Tax Ruling effective CIT rate can be brought down to 5%. Ask now!
  • INCOMING DIVIDENDS: 0% if Participation Exemption applies.
  • CAPITAL GAINS TAX (CGT): 0% if Participation Exemption applies.
  • WITHHOLDING TAX:
    ROYALTIES: No withholding tax on royalties
    DIVIDENDS: 0% under EU Parent Subsidiary Directive and/or when participation exemption applies. Withholding tax rate on dividends paid to non-EU entities is 15% unless reduced by the treaty.
    INTERESTS: No withholding tax on interests.
  • BILATERAL TAX TREATIES with 95 countries including Hong-KongCyprusMalta
  • VALUE ADDED TAX (VAT). EU VAT regime. The standard rate for inland sales is 21%.

How do I proceed with Netherlands company registration?