Foreign founders who want an EU entity almost always land on the Dutch BV. It is the standard vehicle for company registration in the Netherlands. The catch is the process: it runs through a civil-law notary, the KVK (Kamer van Koophandel, the Chamber of Commerce), and the Belastingdienst (the Dutch tax authority). Most online guides still quote stale capital, tax, and naming rules.
This guide covers what a Dutch BV is, the requirements, the step-by-step LLC company registration in Netherlands, documents, costs, timelines, 2026 taxes, and ongoing compliance. The starting point for the legal form is the Dutch government’s own private limited company overview on business.gov.nl.
What Is a Dutch BV and Is It the Same as an LLC?
A Dutch BV (Besloten Vennootschap) is a private limited liability company with separate legal personality. Shareholder liability is capped at the capital contributed. One shareholder and one director are enough, and each can be an individual or a corporate entity. “LLC” is search-friendly shorthand: the BV is legally a private limited company with shares, not a US-style pass-through entity.
The public company form is the NV (Naamloze Vennootschap), used by larger and listed firms, which needs €45,000 minimum share capital per business.gov.nl. Since the 2012 Flex-BV reform, a BV can also issue flexible share classes, including shares without voting rights or without profit rights.
Why Register a Company in the Netherlands?
The Netherlands combines full foreign ownership, EU market access, and a deep tax treaty network in one stable jurisdiction. It suits founders who want a European base without a local partner.
- 100% foreign ownership is permitted, with no local director required.
- The BV gives direct access to the EU single market.
- The Netherlands had tax treaties in force with 98 countries as of 1 January 2025, per the government of the Netherlands.
- Rotterdam (Europe’s largest port) and Schiphol Airport anchor its logistics position.
- Minimum share capital is €0.01, down from €18,000 before the 2012 Flex-BV reform.
What Are the Requirements to Register a BV in the Netherlands?
You need at least one shareholder, one director, a €0.01 minimum share capital, a registered Dutch address, and a notarial deed filed with the KVK. No local director and no local shareholder is required, so 100% foreign ownership is allowed. UBO (Ultimate Beneficial Owner) registration is mandatory.
| Requirement | Rule | Source |
|---|---|---|
| Minimum share capital | €0.01 | business.gov.nl |
| Minimum shareholders | 1 | business.gov.nl |
| Minimum directors | 1 | business.gov.nl |
| Local director required | No | business.gov.nl |
| Foreign ownership | 100% permitted | business.gov.nl |
| Registered address (statutory seat) | Required, in the Netherlands | business.gov.nl |
| Civil-law notary | Mandatory | business.gov.nl |
| Register | KVK Handelsregister (Business Register) | KVK.nl |
| UBO registration | Mandatory | KVK.nl |
How Do You Register an LLC in the Netherlands? Step-by-Step
You register a Dutch BV in eight steps: check the name, draft the articles, execute the notarial deed, register with the KVK, obtain tax numbers, register your UBOs, open a bank account, and register for VAT. The BV legally exists once the notary executes the deed. The rest is registration and setup.
Step 1: Choose and Check Your Company Name
The name must be distinctive, non-misleading, and free of trademark conflicts. Check it against the KVK Handelsregister first, or use Commenda’s free company name checker. “B.V.” is appended as a suffix at the end of the name, for example “Example B.V.”, not placed at the front.
Step 2: Draft the Articles of Association (Statuten)
The articles of association (statuten) set the name, statutory seat in the Netherlands, corporate objective, share capital, share rights, and governance. The notary drafts them, and the deed is in Dutch. Certified translations are available for foreign founders who need them.
Step 3: Execute the Deed of Incorporation Before a Dutch Notary
The BV comes into existence when a civil-law notary (notaris) executes the deed of incorporation (oprichtingsakte). The notary runs KYC (Know Your Customer) checks on the founders. Remote incorporation works: most notaries accept a legalised or apostilled Power of Attorney, so founders do not need to travel to the Netherlands.
Step 4: Register with the KVK (Chamber of Commerce)
The notary usually files the BV into the KVK Handelsregister automatically on incorporation. The company then receives its KVK number. Its name, registered address, and directors become public record in the Business Register.
Step 5: Get Your RSIN and Register with the Belastingdienst
The KVK passes the company data to the Belastingdienst. The BV receives an RSIN (its legal entity ID number) and, where applicable, a VAT identification number (btw-id). No separate application is usually needed for the RSIN.
Step 6: Register Your Ultimate Beneficial Owners (UBO)
UBO registration through the KVK is mandatory under EU anti-money-laundering (AML) rules. The Court of Justice of the EU (CJEU) invalidated open public access to UBO data in its ruling of 22 November 2022. Registration stays mandatory, but access is now limited to parties with a legitimate interest, per KVK guidance.
Step 7: Open a Business Bank Account
This is the slowest step for non-residents. Dutch banks such as ING, ABN AMRO, and Rabobank apply strict KYC and AML checks and often decline non-resident applicants. Fintech alternatives are common workarounds. Verify current onboarding directly with each provider before relying on one, and treat bank setup as separate from the incorporation timeline.
Step 8: Register for VAT and EORI (If Trading)
Register for VAT (value-added tax) with the Belastingdienst if the BV makes taxable supplies. Add an EORI number (Economic Operators Registration and Identification) if you import or export goods. Importers can apply for the Article 23 permit, which lets you reverse-charge and defer import VAT rather than pay it at the border, an advantage confirmed by the Belastingdienst.
What Documents Do You Need to Register a Dutch BV?
You need identity documents for every director and shareholder, proof of a registered Dutch address, and the incorporation paperwork the notary prepares. Foreign documents usually need legalisation or an apostille before a Dutch notary will accept them.
- Valid passport or government ID for all directors and shareholders.
- Proof of a registered Dutch address (lease or registered-office agreement).
- Articles of association and the deed of incorporation.
- UBO details for the register.
- Legalisation or apostille for foreign corporate and personal documents, plus a Power of Attorney for remote incorporation.
Sector permits and a Certificate of Conduct (Verklaring Omtrent het Gedrag, VOG) apply only to specific regulated activities.
How Much Does It Cost to Register a BV in the Netherlands?
Expect roughly €1,000 to €3,000 all-in to incorporate a Dutch BV, plus ongoing compliance costs. The only fixed government charge is the KVK registration fee. Notary fees and full-service packages make up the rest and vary by provider.
| Cost item | Typical amount | Source |
|---|---|---|
| KVK one-time registration fee | €85.15 (2026) | KVK.nl |
| Notary fees (incorporation) | ~€500–€1,500 | Notary market range |
| Full-service formation package | from ~€2,000–€2,500 ex VAT | Market range |
| Ongoing costs | Annual accounts filing, bookkeeping, registered office, VAT returns | Market range |
“Starting from” package prices usually exclude bank setup, translations, apostilles, and ongoing compliance. Ask any provider what the quoted figure leaves out. For a fuller breakdown, see Commenda’s guide to Netherlands company formation costs.
How Long Does Dutch BV Registration Take?
Incorporation takes roughly 5 to 8 working days once documents and KYC are complete. Becoming fully operational takes longer. Document legalisation adds days to weeks up front, and opening a bank account can add weeks after incorporation.
| Phase | Typical duration |
|---|---|
| Legalising or apostilling foreign documents | Days to weeks (before start) |
| Notarial deed and KVK registration | ~5–8 working days |
| Business bank account opening | Weeks (after incorporation) |
What Taxes Does a Dutch BV Pay in 2026?
A Dutch BV pays corporate income tax (CIT) at 19% on the first €200,000 of profit and 25.8% above €200,000 in 2026. The Belastingdienst confirmed these rates are unchanged from 2025. This replaces the outdated 15%/€395,000 structure, which applied only in 2022.
| Tax | 2026 rate | Source |
|---|---|---|
| Corporate income tax, first €200,000 | 19% | Belastingdienst |
| Corporate income tax, above €200,000 | 25.8% | Belastingdienst |
| VAT standard rate | 21% | Belastingdienst |
| VAT reduced rate | 9% | Belastingdienst |
| VAT on exports/intra-EU supplies | 0% | Belastingdienst |
| Innovation Box effective rate | 9% | business.gov.nl |
| WBSO R&D credit (2026) | 36% on first €391,020 of R&D costs; 50% for techno-starters | business.gov.nl |
| Double taxation treaties in force | 98 countries (1 Jan 2025) | government of the Netherlands |
Payroll taxes apply once the BV employs staff. VAT returns are filed monthly, quarterly, or annually depending on turnover.
What Are the Ongoing Compliance Requirements for a Dutch BV?
A Dutch BV files annual financial statements with the KVK, files CIT and VAT returns with the Belastingdienst, and keeps records for at least seven years. It must also report changes to directors, address, and UBOs to the KVK. An external audit is required only above statutory size thresholds.
- File annual financial statements with the KVK.
- File corporate income tax and VAT returns with the Belastingdienst.
- Keep business records for at least seven years.
- Report director, address, and UBO changes to the KVK.
How Commenda Helps You Register Your Dutch BV
Commenda handles Dutch BV incorporation end to end, then keeps the entity compliant. The Commenda incorporation service covers the name check, articles drafting, notary representation, and KVK and tax registrations. After formation, Commenda entity management tracks annual accounts, CIT and VAT deadlines, and UBO and director changes on one dashboard.
Founders expanding into Europe can also use our guide to setting up a Netherlands subsidiary, our VAT registration guide for foreign companies, and our business expansion in the Netherlands overview. To stay ahead of filing dates, the Commenda compliance calendar tracks deadlines by country and entity.
Book a demo to get a Dutch BV formation plan with a fixed timeline and transparent pricing at commenda.io/book-a-demo.
