GoMinimal capital
The BV can be formed from €0.01 — since 2024 also fully digitally.
Company formation
Company Formation in the Netherlands
The Netherlands is a centrally located trade and innovation hub of the EU. The BV is flexible and can be formed with minimal capital; the tax system deliberately rewards innovation (Innovation Box, WBSO). Legal status: 2026, without guarantee.
CIT 19 % up to €200,000BV from €0.01Innovation Box 9 %
Key figures
The Netherlands at a glance
19 %
CIT up to €200,000 profit
0,01 €
Minimum capital BV
1–5 days
Typical formation time
9 %
Innovation Box (IP income)
Advantages
What speaks for the Netherlands
Innovation is rewarded
Innovation Box 9 % on qualifying IP income, WBSO lowers payroll costs for R&D staff.
Holding location
Participation exemption: dividends/capital gains from stakes of 5 %+ are tax-free; 90+ double-tax treaties.
Tax comparison
Example: €100,000 profit
| Germany | Netherlands | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 19 % up to €200,000 / 25.8 % above |
| Tax on €100,000 profit | ~€30,000 | €19,000 |
| Special feature | Municipal trade tax | Innovation Box 9 %, participation exemption |
Advance tax rulings possible (planning certainty). The 30 % ruling for skilled workers has been reformed (reduced from 2027, max. 5 years).
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| BV (Besloten Vennootschap) | €0.01 | limited | Standard, startups, holding |
| NV (Naamloze Vennootschap) | €45,000 | limited | Larger/capital-market firms |
| Eenmanszaak | none | unlimited | Sole proprietorship |
| Holding BV | €0.01 | limited | Participations (exemption from 5 %) |
Process
How incorporation works
BV structure / share classes
Define structure and share classes.
Notary appointment
Standard deeds, ~30 minutes; digital since 2024.
KvK registration
Register with the Chamber of Commerce.
Tax registration
Register with the Belastingdienst.
Bank account
Open the account.
WBSO / Innovation Box ruling
Optional: subsidies and rulings.
1–5 days.
Costs
Costs (indicative)
Notary + registration ~€500–1,500 (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Corporate tax up to €200,000 profit | 19 % |
| Above that | 25.8 % |
| Innovation Box (qualifying IP income) | 9 % effective |
| Participation exemption (stake ≥ 5 %) | tax-free |
WBSO reduces payroll tax/social charges for R&D staff. Advance tax rulings possible. The 30 % ruling has been reformed (reduced from 2027, max. 5 years) — check current conditions.
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Minimum capital BV?
Show answer
€0.01.
Innovation Box rate?
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9 % on qualifying IP income.
Register?
Show answer
Kamer van Koophandel (KvK).
Location in numbers
The Netherlands in numbers
| Metric | Value |
|---|---|
| Startup ecosystem in Europe | ~6th largest |
| Nationalities in Amsterdam | 180+ |
| Double-tax treaties | 90+ countries |
| Effective tax on IP (Innovation Box) | 9 % |
Latest developments
Latest developments (as of July 2026)
- Fully digital BV formation possible since 2024.
- Reform of the 30 % ruling (step-wise reduction, adjusted rate from 2027).
- Innovation Box remains a core location advantage.
FAQ
Frequently asked questions about the Netherlands
How much capital does a BV need?
Formally €0.01.
How high is the corporate tax?
19 % up to €200,000 profit, 25.8 % above; IP income 9 % (Innovation Box).
Is a notary required?
Yes, digitally possible since 2024.
What is the participation exemption?
Tax exemption for dividends/capital gains from stakes of at least 5 %.
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Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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