By HNFS · 7 min read
Dit artikel is alleen in het Engels beschikbaar.
The Dutch BV (besloten vennootschap) is the standard private limited company in the Netherlands. It is comparable to the German GmbH or the UK private limited company. It has its own legal personality, so creditors usually cannot claim against your personal assets.
You can set up a BV alone or with others, and you do not need to live in the Netherlands to do so. This guide explains the steps, costs and requirements, and what to arrange once the company exists.
| Topic | What applies |
|---|---|
| Minimum shareholders and directors | One of each. You can be both. |
| Minimum share capital | No start-up capital is required. Shares can have a nominal value of €0.01. |
| Nationality or residence of owners and directors | Does not matter legally. |
| Notarial deed | Required. A Dutch civil-law notary draws it up. |
| Dutch address | Required for KVK registration. |
| Bank statement before incorporation | Not required since the flex-BV rules of 2012. |
| Corporate income tax | 19% up to €200,000 and 25.8% above, in 2026. |
| Annual accounts | Must be filed with KVK every year. |
| Audit | Required only for larger companies. |
The downsides: a BV costs more to set up than a sole proprietorship, and it brings ongoing obligations such as annual accounts and tax filings.
Yes. The nationality and country of residence of shareholders and directors play no role in forming a BV. However, the notary must identify every founder and ultimate beneficial owner. Foreign documents often need an apostille.
Decide who will be the shareholders and directors, how many shares to issue and whether you need a single BV or a holding structure. Also work out who qualifies as a UBO, meaning anyone with more than 25% ownership or voting rights.
The name must show the legal form, for example by including “B.V.”. Check the KVK Business Register first to make sure the name is not already in use or too similar to an existing one.
To register, your company needs a Dutch address. This can be your own address or a business address, such as your accountant’s address, if you hold a signed declaration of consent allowing you to use it. Keep proof that you may use the address you choose, such as a contract or consent letter.
A notary is mandatory for a BV, even if you live abroad. Expect to provide:
The notary prepares the deed, which contains the articles of association, and the BV comes into existence when it is signed. If you need to enter contracts first, the notary can register a BV in formation (bv i.o.), which gives you a KVK number in advance.
The notary usually registers the BV in the KVK Business Register and registers its UBOs, so you do not need to visit KVK.
You do not register separately with the tax authorities, because KVK passes your details on. The Belastingdienst then assesses whether you are a VAT entrepreneur. If you are, it sends your VAT ID and turnover tax number by post, normally within two weeks and at most within ten working days.
Open a business bank account and pay in the share capital. A bank account is not legally required to incorporate, but you will need one in practice. Banks run their own checks on foreign-owned companies, so start early.
The BV files its tax returns through Mijn Belastingdienst Zakelijk, which requires eHerkenning. There is a fee to apply for it. Set up your bookkeeping before the first invoices or payments.
Yes. There are two common routes:
Which route suits you depends on the notary and on the documents you can provide.
| Cost | Amount |
|---|---|
| Notary for incorporation | €500 to €1,500, depending on the notary |
| One-time KVK registration fee | €85.15 |
| Share capital | From €0.01, though a practical amount is wise |
| eHerkenning | A fee applies |
| Ongoing | Bookkeeping, VAT returns, tax returns and annual accounts |
Apostilles, translations and power-of-attorney arrangements can add to the cost.
In straightforward cases, incorporation often takes roughly one to two weeks once all documents are complete. The main factors are the notary’s availability, identity verification and any foreign documents that need an apostille. Add up to two weeks for the Belastingdienst to confirm your VAT details.
Yes. If you own more than 5% of the shares and are also a director, you are a director-major shareholder, known as a DGA.
As a director you are an employee of your own BV, so you must pay yourself a salary in line with the market. In 2026, the customary-salary rule sets a minimum of €58,000, or a higher amount if a comparable position or your best-paid employee earns more. A lower salary can be justified in some situations, but you must be able to support it.
Once your BV is registered, these obligations follow:
The notarial deed itself is always executed by a civil-law notary.
At Haya Netherlands Financial Solutions (HNFS), we support entrepreneurs with company formation advice, choosing the right structure (BV, holding or sole proprietorship), DGA planning and guidance for start-ups.
Once the BV exists, we can help you with bookkeeping, VAT returns, ICP filings, corporate income tax, annual accounts and KVK filing in English and Dutch.
Not necessarily. A BV can be incorporated digitally or through a power of attorney, but the notary decides whether it is suitable in your case.
No. Residence and nationality of directors play no role in forming a BV.
There is no legal minimum. A share can have a nominal value of €0.01.
It is not legally required to incorporate, but you will need one in practice to run the company.
Only larger companies do. A company must meet two of three criteria for two years in a row: more than 50 employees, €15 million turnover and a €7.5 million balance sheet total. All BVs still have to file annual accounts with KVK.
This article provides general information. The right structure and requirements depend on your personal and business circumstances.
