Netherlands BV company registration
Company incorporation services
Following the changes of the Dutch Civil Code of October 2012, the incorporation and management of the Dutch limited company, the BV (which is the most popular legal form in international structures), has become very business-friendly and flexible.
TBA provides the full service to incorporate Dutch entities, whether they are a private limited company (BV), or a public limited company (NV). We can assist you registering your Dutch entity in a simple and quick manner at very competitive rates, and at very short time-frames.
Netherlands' commercial code
Procedure to incorporate
The newly incorporated BV must then be registered in the Trade Registry of the Chamber of Commerce. The deed and articles are prepared in Dutch but an English translation can be obtained.
Restrictions on trading
Powers of company
Shelf companies available
Language of legislation and corporate documents
Registered office required
Time to incorporate
Language of name
Names requiring consent or license
Suffixes to denote Limited Liability
Disclosure of Beneficial Ownership to Authorities
Authorised and issued share capital
Classes of shares permitted
Registered shares with restrictions on their transferability. From 1st October 2012 the following changes will apply:
- Shares with no or limited entitlement to distributions are permissible;
- Shares with or without voting rights are permissible;
- Share transfer restrictions are no longer mandatory.
Bespoke transfer restrictions, as agreed between shareholders, may be included in the articles.
Corporate tax rates
- 20% for taxable income up to €200,000
- 25% for taxable income above €200,000
Value added tax
- 21% – Standard rate, on all taxable goods and services
- 6% – Reduced rate
Double taxation agreements
Financial statements required
- Assets greater than Euro 6m.
- Turnover greater than Euro 12m.
- And average number of employees greater than 49.
Advantages to register in the Netherlands
Important aspects of the Dutch limited BV company
Tax planning through the Netherlands
Subject to certain conditions a resident Dutch company may qualify for the “participation exemption” which exempts such companies from corporate tax on income and capital gains resulting from the holding or disposal of qualifying shareholdings.
The Netherlands imposes no withholding taxes on interest paid by a Netherlands company to a non-resident. Additionally, many of the Dutch tax treaties allow foreign companies to pay interest to a Netherlands company without a requirement to withhold tax or subject to a requirement to withhold tax at a reduced level. The Netherlands may therefore provide a suitable conduit through which inter-company loans may be made. The Netherlands require that the margin of profit on loans received and made must be (subject to a decreasing sliding scale) of between 1/6% and 1/8% for inter group loans and between 1/32% and 1/4% on third party loans. The amount of this margin would be taxable at normal Dutch rates but the balance of the interest received will escape Dutch taxation.
There is no withholding tax on royalty payments made by a Dutch company to a non-resident and, as with interest payments, many of the tax treaties signed by The Netherlands allow foreign companies to make royalty payments to a Netherlands company without a requirement to withhold tax or subject to only a reduced rate of withholding tax. Where the Dutch company is related to the payee or payer then a margin on basis of a sliding scale ranging from 2%-7% (6% for lump sum payments and film royalties) must be maintained between the royalties received and the expenses paid out. The amount of this margin would be taxable at normal Dutch rates but the balance of the royalties received will escape Dutch taxation.
Our company licensing services
— What we do and do not do
Our company is EXCLUSIVELY engaged in assisting worldwide clients, either individuals or corporate entities, to get duly and properly licensed with local Regulators and Financial Authorities to get respective official licenses to legally carry out their cryptocurrency or financial related business activities.
TBA & Associates Tax Business Advisors does not provide or carry out any sort of Cryptocurrency or Financial services!
Disclaimer: While TBA & Associates strives to make the information on this website as timely and accurate as possible, the information itself is for reference purposes only. You should not substitute the information provided in this article for competent legal advice. Feel free to contact TBA Customer Services for advice on your specific cases.