A Dutch Holding Company is the BV which is a private Limited Liability Company .It is the world most popular holding regime and it is widely used due to the flexibility of the Dutch corporate law of coarse also due to the excellent Dutch Infrastructures which includes the Dutch participation exemption regime and the extensive Dutch tax treaty network.

Key Features of a Netherlands Holding Company

Netherland Holding Company

Corporate Details

General

  • Type of Entity

Holding Company

  • Registered Office in Netherlands

Yes

  • Best use of the company

Tax planning

  • Shelf company availability

Yes

  • Access to Double Taxation Treaties

Yes

  • VAT payable on sales to local customers?

21%

Share capital or equivalent

  • Standard currency

Euro

  • Permitted currencies

Any

  • Minimum paid up

1 Euro

  • Usual authorized

N/A

N/A

  • No-par-value shares allowed

N/A

Managers/Director

  • Minimum number

One

  • Local required

No

  • Publicly accessible records

No

  • Location of meetings

Anywhere

  • Corporate directorship allowed

Yes

Members

  • Minimum number

One

  • Publicly accessible records

No

  • Corporate members allowed

Yes

  • Location of meetings

Anywhere

Company Secretary

  • Required

Yes

  • Local or qualified

Yes

Accounts

  • Requirements to prepare

Yes

  • Audit requirements

No

  • Requirements to file accounts

Yes

  • Publicly accessible accounts

No

Other

  • Requirement to file annual return

Yes

Tax treatment

A corporate tax for a Netherlands Holding Company is 25%.

Duration for set up of the company

Three weeks. 

Distinctive Advantages of Netherlands Holding Company

  • A Netherland Holding company is a separate legal entity
  • Opening a corporate bank account in Netherlands is inexpensive
  • Members/Managers are not liable for the debts of the entity as members are protected with Limited Liability
  • No currency restrictions
  • No requirements for Auditing the financial statement
  • No withholding tax on dividends in most cases
  • No capital gains on the sale of shares
  • No foreign currency exchange restrictions
  • The Dutch Civil code commercial framework is business friendly
  • Cost are moderate