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Private limited company

besloten vennootschap met beperkte aansprakelijkheid BVNetherlands

What it takes to form, own and run a private limited company in Netherlands, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Limited to what the owners put in
Officialkvk.nlRead 10 Oct 2026
Quote
Your private assets are usually safe from creditors.
Owners
At least 1
Officialkvk.nlRead 10 Oct 2026
Quote
Shares can only be sold with the permission of the other shareholders (if there are any).
Directors
At least 1 · a company may be one
Officialkvk.nlRead 10 Oct 2026
Quote
A private limited company can have one or more directors.
Minimum capital
EUR 0.01
Officialbusiness.gov.nlRead 10 Oct 2026
Quote
To set up a BV, there is virtually no minimum value for the share capital you must issue (€0.01).
Formation fee
EUR 85.15
Officialkvk.nlRead 10 Oct 2026
Quote
eenmalige inschrijfvergoeding van € 85,15
Tax on profit
Varies · 19–25.8%3 special regimes may apply
Officialkvk.nlRead 10 Oct 2026
Quote
Profit up to € 200,000: 19% Profit above € 200,000: 25.8%
Notary needed: YesFormed online: Yes
Run it

Form it

Who registers it

Registry
Kamer van Koophandel (KVK), Handelsregister
Formed without visiting
Not stated

The registry’s and the law’s own pages do not mention it.

Formed online
Yes

What it takes to form

A notary
Required
A resident director
Not stated

The registry’s and the law’s own pages do not mention it.

Paying up the capital
On taking a share its nominal amount must be paid in; it may be agreed that the nominal amount or part of it is paid only after a set time or when the company calls for it (Boek 2 BW art. 191 lid 1).
Official wetten.overheid.nl read 23 Oct 2026
Quote
Bij het nemen van het aandeel moet daarop het nominale bedrag worden gestort. Bedongen kan worden dat het nominale bedrag of een deel daarvan eerst behoeft te worden gestort na verloop van een bepaalde tijd of nadat de vennootschap het zal hebben opgevraagd.

Own it

Who may own and run it

Directors
At least 1 · a company may be one
Official kvk.nl read 10 Oct 2026
Quote
A private limited company can have one or more directors.
Shareholders
At least 1
Official kvk.nl read 10 Oct 2026
Quote
Shares can only be sold with the permission of the other shareholders (if there are any).
Members
At least 1 · one person may form it alone
Official kvk.nl read 10 Oct 2026
Quote
You can start a BV on your own or together with others.
A local company secretary
Not stated

The registry’s and the law’s own pages do not mention it.

A local registered agent
Not stated

The registry’s and the law’s own pages do not mention it.

Each year, at the registry

Annual registry fee
Not stated

The registry’s and the law’s own pages do not mention it.

Accounts on the public record
Yes
Official kvk.nl read 10 Oct 2026
Quote
After closing the financial year, the BV must file a balance sheet with explanatory notes with KVK. These documents are public.

What is public

Directors
Public
Official kvk.nl read 14 Oct 2026
Quote
The name, date of birth, title, authorisation, and date of appointment of an official or authorised representative.
Beneficial owners
To the authorities only
Official kvk.nl read 14 Oct 2026
Quote
The name, date of birth, title, authorisation, and date of appointment of an official or authorised representative.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Varies · 19–25.8%+3 regimes

Corporate income tax (VPB) on the BV: 19% on profit up to EUR 200,000 and 25.8% above; 15% dividend tax is withheld on distributions.

Official kvk.nl read 10 Oct 2026
Quote
Profit up to € 200,000: 19% Profit above € 200,000: 25.8%

Work it out on a profit figure: the company’s tax, the owner’s, and what is left.

Special regimes that may apply

Whether a company qualifies depends on its activity and conditions set in each statute.

CFC rules in Netherlands
Yes
Official Council Directive (EU) 2016/1164, Article 7 (every member state)

Close it

Closing it

The other end, which most guides leave out.

Route
Fast-track liquidation through My KVK where the BV has no assets; otherwise dissolve, liquidate, then deregister.
Official kvk.nl read 10 Oct 2026
Quote
If the BV does not have assets (money or goods), you can use a fast-track liquidation to dissolve and deregister the BV in one go.
Statutory fee
Free
Official kvk.nl read 23 Oct 2026
Quote
No, deregistering from KVK is free of charge.

Running it

Running a besloten vennootschap met beperkte aansprakelijkheid (BV)

Applies to a besloten vennootschap met beperkte aansprakelijkheid (BV) in Netherlands, with one shareholder who is also the sole director. Other forms have their own requirements. Read 31 Oct 2026 · reviewed 31 Oct 2026 · how we check

The director can do
16 of the 23 below

personally, through the authorities’ own services.

A professional the law requires
Not required here
Annual return or confirmation statement · General business licence renewal · Data-protection registration or fee with the AP

Which obligations apply

Each obligation under the condition that brings it in, so it is clear why it is here.

Every company 12

Only if

Once it has staff 4

Once VAT-registered 1

Selling abroad 2

With premises 1

Above the size limits 1

Other conditions 2

● a professional the law requires.

The first two years

What falls due when, counted from the day the company is formed.

An illustration: the scale counts months since the company was formed, and its first year ends at month 12. Each row gives the rule itself; the dot is where that rule lands. A longer or shorter first period moves every date after it; dates fixed in the calendar are in the list below. Filled dots apply to every company, open ones only if their condition does.

Pay corporate income tax assessments42 days after the end of the assessment notice
File the corporate income tax return (vennootschapsbelasting)5 months after the end of the accounting period
Hold the annual general meeting of shareholders and adopt the accounts7 months after the end of the accounting period
Statutory audit by a registeraccountant above the size tests7 months after the end of the accounting period · if it applies
File annual accounts with the KVK7 months and 8 days after the end of the accounting period
File the periodic VAT return (btw-aangifte)Every quarter · if it applies
File and pay payroll tax and social insurance (loonheffingen)Premiums and WGA risk for employees (UWV)Every month · if it applies

Every obligation

Grouped by how often it comes round. Open one for where, how, the cost, what happens if it is missed, and the sources.

Unless an item says otherwise, the director can do it personally through the authority’s own service. Most services need a one-off registration first.

Every year 6

  1. File annual accounts with the KVK
    7 months and 8 days after the end of the accounting period · from the registry
    How, cost and sources
    Where
    Zelf Deponeren Jaarrekening (KVK portal) or SBR-compatible financial software
    Steps
    1. Prepare the annual accounts and send them from the board to the shareholders
    2. Have the shareholders adopt the annual accounts within the allowed period
    3. Log in to the Zelf Deponeren portal with eHerkenning at assurance level 2
    4. Upload the adopted accounts with the date of adoption, or deposit them with SBR software
    5. Check that the deposited accounts have arrived in the register
    Done when
    The deposited accounts are visible in the Handelsregister, as KVK states on its check page.
    If missed
    Late deposit is a criminal offence: a fine, or prosecution by the Openbaar Ministerie. The person responsible may also be held personally liable if the company goes bankrupt (KVK).
    Who
    The director can deposit through the KVK Zelf Deponeren portal with eHerkenning. Accountants and bookkeepers usually deposit with SBR software; the page read names no legal requirement for a professional.
    Official kvk.nl read 31 Oct 2026
    Quote
    Bv's, nv's, coöperaties en onderlinge waarborgmaatschappijen zijn voorbeelden van rechtsvormen die verplicht zijn om hun jaarrekening te deponeren
    Official kvk.nl read 31 Oct 2026
    Quote (2)
    Voor een bv betekent dit dat je deponeert binnen tien maanden en acht dagen na afloop van het boekjaar.
    Het bestuur maakt de jaarrekening en stuurt die naar de aandeelhouders.
  2. Statutory audit by a registeraccountant above the size testsNeeds a licensed auditor
    7 months after the end of the accounting period

    Only if: Required only where the company does not meet two of these three tests on two consecutive balance-sheet dates: total assets not more than EUR 7,500,000; net turnover not more than EUR 15,000,000; fewer than 50 employees on average (BW 2:396(1)). The exemption is BW 2:396(7).

    How, cost and sources
    Where
    Engagement of a registeraccountant, Accountant-Administratieconsulent or statutory auditor (BW 2:393)
    Steps
    1. Commission a registeraccountant, Accountant-Administratieconsulent or statutory auditor to audit the accounts
    2. Obtain the auditor's statement before the accounts are adopted
    3. Attach the auditor's statement when the accounts are deposited
    Done when
    The auditor's statement is attached to the deposited accounts, which show the date of adoption.
    Who
    The company commissions a registeraccountant, Accountant-Administratieconsulent or statutory auditor (BW 2:393(1)); a director cannot give the audit personally.
    Official wetten.overheid.nl read 31 Oct 2026
    Quote (3)
    Onverminderd artikel 395a gelden de leden 3 tot en met 9 voor een rechtspersoon die op twee opeenvolgende balansdata, zonder onderbreking nadien op twee opeenvolgende balansdata, heeft voldaan aan twee of drie van de volgende vereisten
    de waarde van de activa volgens de balans met toelichting bedraagt, op de grondslag van verkrijgings- en vervaardigingsprijs, niet meer dan € 7.500.000
    De artikelen 380c en 380d , 383b tot en met 383e , 391 , 392 en 393 lid 1 zijn niet van toepassing.
  3. Hold the annual general meeting of shareholders and adopt the accounts
    7 months after the end of the accounting period
    How, cost and sources
    Where
    The company's own general meeting of shareholders (no official channel)
    Steps
    1. Have the board present the annual accounts to the shareholders
    2. Hold at least one general meeting of shareholders each financial year, or pass a written resolution
    3. Have the shareholders adopt the annual accounts
    4. Show the date of adoption on the accounts deposited with the KVK
    Done when
    The adopted accounts show the date of adoption, as the deposit requires.
    Who
    The board convenes the meeting and the shareholders adopt the accounts. The sources read require no professional.
    Official wetten.overheid.nl read 31 Oct 2026
    Quote
    Tijdens ieder boekjaar wordt ten minste één algemene vergadering gehouden of ten minste eenmaal overeenkomstig artikel 210 lid 5 of artikel 238 lid 1 besloten.
    Official kvk.nl read 31 Oct 2026
    Quote (2)
    Dit moet binnen vijf maanden na het einde van het boekjaar.
    De aandeelhouders geven het bestuur maximaal vijf maanden uitstel als er bijzondere omstandigheden zijn.
  4. File the corporate income tax return (vennootschapsbelasting)
    5 months after the end of the accounting period · from the tax calendar
    How, cost and sources
    Where
    Mijn Belastingdienst Zakelijk (corporate income tax return)
    Steps
    1. Obtain eHerkenning for the company
    2. Log in to Mijn Belastingdienst Zakelijk
    3. File the corporate income tax return for the financial year
    Done when
    The return is submitted through Mijn Belastingdienst Zakelijk before the deadline owned by tax-deadlines.
    Who
    A director can file through Mijn Belastingdienst Zakelijk once the company has eHerkenning. The page read names no licensed tax agent as required.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (2)
    Dan moet u de aangifte indienen voor 1 juni van het volgende kalenderjaar.
    Zodra u eHerkenning hebt, kunt u inloggen op Mijn Belastingdienst Zakelijk
  5. Pay corporate income tax assessments
    42 days after the end of the assessment notice · from the tax calendar
    How, cost and sources
    Where
    Overzicht Betalen en ontvangen (Belastingdienst)
    Steps
    1. Log in to the Overzicht Betalen en ontvangen
    2. Open the assessment to be paid
    3. Pay with iDEAL or another method shown in the overview
    Done when
    The payment is recorded against the assessment in the Belastingdienst's overview.
    Who
    Payment is made through the Belastingdienst's payment overview; the page read names no professional requirement.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Het gaat hierbij om: voorlopige aanslagen definitieve aanslagen navorderingsaanslagen
    Log in op het Overzicht Betalen en ontvangen
    Daarnaast ziet u in het overzicht hoe u de aanslagen kunt betalen, zoals met iDEAL
  6. Municipal property tax (OZB) on commercial premises

    Only if: Applies to commercial property the company owns or holds, in the municipality where it is located. The amount depends on the WOZ value of the property.

    How, cost and sources
    Where
    Municipal OZB assessment (gemeentelijke belastingaanslag)
    Steps
    1. Pay the OZB assessment by the term stated on it
    2. Arrange payment or an objection with the municipality, province or water authority
    Done when
    The OZB assessment is paid by its term, or payment is arranged with the municipality.
    Who
    The page names the municipality for payment and objection; no online channel is stated on the page read.
    Official business.gov.nl read 31 Oct 2026
    Quote (3)
    You must pay property tax to the municipality in which the property is located.
    The amount of tax you must pay for your commercial property depends on the value of the property.
    The OZB assessment also states when you need to pay the property tax (the term).

Each quarter or month 4

  1. Pay provisional corporate tax in monthly instalments
    31 December · from the tax calendar

    Only if: Applies where the Belastingdienst imposes a provisional corporate income tax assessment (voorlopige aanslag vennootschapsbelasting) for the current year.

    How, cost and sources
    Where
    Belastingdienst instalments on a provisional assessment (voorlopige aanslag)
    Steps
    1. Pay the provisional assessment in equal monthly instalments
    2. Pay the whole amount into the Belastingdienst account by 31 December
    Done when
    The whole provisional amount is in the Belastingdienst account by 31 December.
    Who
    Payment is made by the company through the Belastingdienst's instalment rules; the page read names no professional.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    U mag een voorlopige aanslag inkomstenbelasting en voorlopige aanslag vennootschapsbelasting die u krijgt
    U moet deze voorlopige aanslagen dan in gelijke maandelijkse termijnen betalen.
    Het totale bedrag moet uiterlijk op 31 december op onze rekening staan.
  2. File the periodic VAT return (btw-aangifte)
    1 month after the end of the quarter · from the tax calendar
    How, cost and sources
    Where
    Btw-aangifte doen en betalen (Belastingdienst)
    Steps
    1. File the VAT return for each period, usually quarterly
    2. Pay the VAT due, for example with iDEAL
    Done when
    The return for the period is received by the Belastingdienst.
    If missed
    Late or missing return, or late or unpaid VAT, can bring a fine. For late payment the fine is 3% of the late amount, at least EUR 50 and at most EUR 6,709 (Belastingdienst).
    Who
    The Belastingdienst page read names no professional requirement for the VAT return.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Als ondernemer voor de btw moet u btw-aangifte doen.
    Meestal doet u aangifte per kwartaal.
    Btw-aangifte betalen met iDEAL
  3. File and pay payroll tax and social insurance (loonheffingen)
    1 month after the end of the month · from the tax calendar

    Only if: Applies once the company has employees.

    How, cost and sources
    Where
    Aangifte loonheffingen (Mijn Belastingdienst Zakelijk, or commercial software)
    Steps
    1. File the payroll return every month or every four weeks
    2. Use the Belastingdienst software in Mijn Belastingdienst Zakelijk for up to 10 employees
    3. Use commercial software above 10 employees
    4. File a nil return (nihilaangifte) when there are no employees in the period
    Done when
    The return is filed for each period and the payroll tax is paid by the date in the aangiftebrief.
    Who
    Up to 10 employees the Belastingdienst's own software in Mijn Belastingdienst Zakelijk can be used; above 10 employees commercial software is required. Neither route requires a licensed professional.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Als u personeel in dienst hebt, moet u elke maand of elke 4 weken loonaangifte doen.
    Als u 10 of minder werknemers hebt, kunt u aangifte doen met onze aangiftesoftware via Mijn Belastingdienst Zakelijk.
    Als u meer dan 10 werknemers hebt, moet u aangifte doen met commerciële software.
  4. Premiums and WGA risk for employees (UWV)
    1 month after the end of the month · from the tax calendar

    Only if: Once the company has employees it carries the WGA risk through UWV premiums, or as a self-insured employer (eigenrisicodrager). Private cover of that risk is optional.

    How, cost and sources
    Where
    Payroll return and premium payment (Belastingdienst); UWV for the WGA risk
    Steps
    1. Pay the basic WAO/WIA premium through the payroll return
    2. Pay the differentiated WGA premium through the payroll return, unless the company is a self-insured employer
    3. Consider private cover of the WGA risk, which is optional
    Done when
    Premiums are paid through the payroll return by its due date.
    Who
    Premiums are paid through the payroll return. The page read names no professional requirement; the application to self-insure is not described on the page read.
    Official uwv.nl read 31 Oct 2026
    Quote (3)
    De werkgever blijft wel de basispremie WAO/WIA betalen.
    De werkgever hoeft de gedifferentieerde WGA-premie niet te betalen, omdat die dit risico zelf gaat dragen.
    De werkgever kan het risico om 10 jaar de WGA-uitkering te moeten betalen ook verzekeren.

Thresholds to watch 3

  1. Register for VAT; the KOR limit of EUR 20,000 is an optional scheme
    Watch: turnover per calendar year, excluding VAT over EUR 20,000 in any 12 months
    How, cost and sources
    Where
    Own turnover records checked against the KOR limit
    Steps
    1. Total the invoiced turnover for each calendar year, excluding VAT
    2. Compare the total with EUR 20,000 for the calendar year and the one before
    Done when
    Turnover for each calendar year is totalled and compared with the limit.
    Who
    The director monitors turnover; the sources read do not require a professional to watch the threshold.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Per kalenderjaar hebt u een omzet van maximaal € 20.000.
    De maximale omzet van € 20.000 geldt voor het kalenderjaar waarin u zich aanmeldt, én voor het kalenderjaar daarvóór.
    Uw omzet is het totaal van alle bedragen die u aan uw klanten berekent, exclusief de btw.
  2. VAT on distance sales of goods to consumers in other EU states (Unieregeling, IOSS)
    Watch: distance sales of goods and of digital, telecommunications and broadcasting services to private customers in other EU member states, per calendar year over EUR 10,000 in any 12 months

    Only if: Distance sales of goods and of digital, telecommunications and broadcasting services to private customers in other EU member states, counted together, above EUR 10,000 in a calendar year. The IOSS (Invoerregeling) applies only to goods of up to EUR 150 shipped from outside the EU.

    How, cost and sources
    Where
    Unieregeling van het eenloketsysteem (OSS), in Mijn Belastingdienst Zakelijk
    Steps
    1. Register for the Unieregeling in Mijn Belastingdienst Zakelijk, giving the company's own VAT identification number, if the company chooses that route
    2. File one quarterly Unieregeling return for the distance sales
    Done when
    The Belastingdienst confirms the registration by letter.
    Who
    Registration for the Unieregeling is made in Mijn Belastingdienst Zakelijk; the page read names no professional requirement.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Als u goederen levert in de EU aan klanten die geen btw-aangifte doen, dan moet u rekening houden met de zogenoemde omzetdrempel van € 10.000.
    Is uw omzet hoger dan € 10.000, dan geldt voor u de buitenlandse btw.
    Dan geldt de omzetdrempel van € 10.000 niet.
  3. VAT on digital services to consumers in other EU states (Unieregeling)
    Watch: digital services and distance sales to private customers in other EU member states, per calendar year over EUR 10,000 in any 12 months

    Only if: Digital services to private customers in other EU member states above EUR 10,000 in a calendar year.

    How, cost and sources
    Where
    Unieregeling van het eenloketsysteem (OSS), in Mijn Belastingdienst Zakelijk
    Steps
    1. Register for the Unieregeling in Mijn Belastingdienst Zakelijk, if the company chooses that route
    2. Report all EU digital services and distance sales in one quarterly return
    3. Choose between the Unieregeling and a separate return in each member state
    Done when
    The Belastingdienst confirms the Unieregeling registration by letter.
    Who
    Registration is made in Mijn Belastingdienst Zakelijk; the page read names no professional requirement.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Dan is de omzetdrempel van € 10.000 voor u van belang.
    Zodra uw omzet boven de € 10.000 komt, brengt u uw klanten de btw in rekening van het EU-land waar de dienst belast is.
    Met de Unieregeling van het eenloketsysteem doet u, in 1 melding per kwartaal, btw-aangifte over al uw diensten binnen de EU.

When something changes 4

  1. Report and update beneficial owners in the UBO register
    Within 7 days of the change of beneficial owners · from the registry
    How, cost and sources
    Where
    UBO-opgave (KVK UBO-register)
    Steps
    1. Make a UBO-opgave to register the beneficial owners with the KVK
    2. Report each change in beneficial-owner details within seven days after it becomes effective
    3. Report the removal of anyone who is no longer a beneficial owner within seven days
    Done when
    KVK enters the data in the UBO-register after the UBO-opgave is processed.
    Who
    The UBO-opgave is the filing route, but the KVK pages read name DigiD only in a question ('Heb je geen DigiD?') and do not state the full login route.
    Official kvk.nl read 31 Oct 2026
    Quote (2)
    Bedrijven en organisaties moeten de informatie over hun UBO’s zelf opgeven bij KVK.
    Voor het inschrijven, wijzigen of uitschrijven van UBO’s moet je een UBO-opgave doen.
    Official kvk.nl read 31 Oct 2026
    Quote
    Wijzigingen in UBO-gegevens moet je binnen 7 dagen nadat ze geldig geworden zijn doorgeven in een UBO-opgave.
  2. Verify the identity of new directors with the KVKPartly the director
    Within 7 days of the change of officers · from the registry
    How, cost and sources
    Where
    Mijn KVK (officer change), with a KVK office visit or a legalised copy of the identity document
    Steps
    1. Log in to Mijn KVK with DigiD or European login
    2. Enter the change for the new officer online
    3. Visit a KVK office with a printout and a valid identity document to make the change final
    4. Send a legalised copy of a valid identity document of the director if a KVK office visit is not possible
    Done when
    KVK processes the change and sends a confirmation letter.
    Who
    The new officer signs in with DigiD or European login, but usually has to visit a KVK office with a valid identity document to make an online change final.
    Official kvk.nl read 31 Oct 2026
    Quote (3)
    Je logt dan in met DigiD of European login.
    Om de online doorgegeven wijziging definitief te maken moet de nieuwe functionaris meestal langskomen bij KVK met een print van de online ingevulde gegevens, en met een geldig identiteitsbewijs.
    Stuur ons ook: Een gelegaliseerde kopie van een geldig identiteitsbewijs van de bestuurder.
  3. Notify the KVK of changes to officers, address and other register data
    Within 7 days of the change of officers · from the registry
    How, cost and sources
    Where
    Mijn KVK (changes to the Handelsregister), or a printout of the online entries sent by post
    Steps
    1. Report the change within one week of it taking effect
    2. Make the change in Mijn KVK, or post a printout of the online entries to the KVK
    3. Keep the KVK's confirmation letter as proof
    Done when
    KVK processes the change and sends a confirmation letter.
    Cost
    No fee · KVK: reporting a change is free ('Een wijziging doorgeven is gratis').
    If missed
    No fine is stated. KVK says a late report can have consequences, for example that the person responsible may be held liable.
    Who
    Officer and other changes can be made in Mijn KVK; a printout can be posted to the KVK instead.
    Official kvk.nl read 31 Oct 2026
    Quote
    Je moet een wijziging binnen één week doorgeven.
    Official kvk.nl read 31 Oct 2026
    Quote (2)
    Een functionaris uitschrijven en functionarisgegevens wijzigen kan via Mijn KVK
    Dan stuur je de print van de online ingevulde gegevens met de post naar KVK.
  4. Register as an employer before the first payroll
    At the time of hiring the first employee

    Only if: Applies once the company hires its first employee.

    How, cost and sources
    Where
    Melding Loonheffingen Aanmelding werkgever (Belastingdienst form)
    Steps
    1. Send the Melding Loonheffingen Aanmelding werkgever form before the first employee starts
    2. Wait for the payroll tax number (loonheffingennummer) and the payroll return letter
    3. Use the payroll tax number for every payroll return
    Done when
    The Belastingdienst sends the payroll tax number and the payroll return letter (aangiftebrief).
    Who
    The page read says a form must be sent to the Belastingdienst; it does not say whether the form is sent online or on paper.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Als u voor het eerst personeel aanneemt, moet u zich met een formulier bij ons aanmelden als werkgever.
    Meestal krijgt u uw loonheffingennummer en de aangiftebrief binnen 1 week.
    Dit loonheffingennummer hebt u nodig om aangifte loonheffingen te doen.

At all times 5

  1. Keep the shareholders' register (aandeelhoudersregister)
    At all times
    How, cost and sources
    Where
    The company's own shareholders' register (no official channel)
    Steps
    1. Record each shareholder's name and address, the date the shares were acquired and the amount paid on each share
    2. Record usufructuaries and pledgees and the rights they hold
    3. Record each change in shareholder details when it happens
    4. Keep the register at the company's address, on paper or digitally
    5. Let shareholders, pledgees and usufructuaries inspect the register on request
    Done when
    The register lists every current shareholder and is kept at the company's address.
    Who
    The board keeps the register. A notary usually provides it at incorporation and often records changes after the deed is signed.
    Official wetten.overheid.nl read 31 Oct 2026
    Quote (2)
    Het bestuur van de vennootschap houdt een register waarin de namen en adressen van alle aandeelhouders zijn opgenomen
    Het register wordt regelmatig bijgehouden
    Official kvk.nl read 31 Oct 2026
    Quote
    Het bestuur van de bv moet het aandeelhoudersregister op het adres van de vennootschap bewaren: op papier of digitaal.
  2. Keep a visiting address registered with the KVK
    At all times
    How, cost and sources
    Where
    Mijn KVK (changes to the visiting or postal address)
    Steps
    1. Keep a visiting address registered with the KVK at all times
    2. Change the visiting or postal address in Mijn KVK when it changes
    3. Keep the statutory seat (statutaire zetel) in the Netherlands
    Done when
    The Handelsregister shows the current visiting address.
    Who
    The director changes the visiting or postal address in Mijn KVK; no professional is named.
    Official kvk.nl read 31 Oct 2026
    Quote
    Elk bedrijf, elke organisatie en elke vestiging moet een bezoekadres hebben in het Handelsregister.
    Official kvk.nl read 31 Oct 2026
    Quote
    Je wijzigt het bezoekadres via Mijn KVK
    Official ondernemersplein.kvk.nl read 31 Oct 2026
    Quote
    Bij een bv of nv noemt u ook de statutaire zetel (vestigingsplaats) van de vennootschap.
  3. Enrol employees in a compulsory sector pension fund where one applies

    Only if: Only where the company's sector pension fund is made compulsory for the sector, by ministerial decision, or the company's sector requires participation. The Rijksoverheid page read does not list the sectors.

    How, cost and sources
    Where
    Sector pension fund or insurer (not an authority channel)
    Steps
    1. Check which pension fund the company's sector requires on bijwelkpensioenfondshoorik.nl
    2. Enrol the employees with the compulsory fund where one applies
    Done when
    The employees are enrolled with the compulsory fund named on bijwelkpensioenfondshoorik.nl.
    Who
    No authority channel is named; the sector pension fund or insurer administers the scheme.
    Official rijksoverheid.nl read 31 Oct 2026
    Quote (2)
    Bij sommige bedrijfstakpensioenfondsen zijn werkgevers verplicht om het pensioen van hun werknemers onder te brengen bij een pensioenfonds.
    Werkgevers kunnen zien bij welke (verplicht) pensioenfonds ze zitten op de website bijwelkpensioenfondshoorik.nl.
  4. Keep accounting records for seven years
    Keep for 7 years
    How, cost and sources
    Where
    The company's own administration (Belastingdienst retention rules)
    Steps
    1. Keep the basic records, such as the general ledger and the debtor and creditor ledgers, for seven years
    2. Keep real estate records for ten years
    3. Start the retention period when the record stops being current
    Done when
    The records can be produced for the full retention period.
    Who
    The company keeps its own administration; the Belastingdienst page read names no professional.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Basisgegevens 7 jaar Gegevens onroerende zaken 10 jaar
    het grootboek de debiteuren- en crediteurenadministratie de voorraadadministratie de in- en verkoopadministratie de loonadministratie
    Voor het bepalen van de start van de bewaartermijn gebruikt u de actuele waarde van een gegeven.
  5. Written risk inventory and evaluation (RI&E) with a plan of actionNeeds a licensed professional
    At all times

    Only if: Applies once the company has employees: the employer must record the work's risks in writing (Arbowet art. 5(1)).

    How, cost and sources
    Where
    The employer's own RI&E, tested by a certified expert or bedrijfsarts (no official channel)
    Steps
    1. Record in writing the work's risks to employees and the measures that reduce them
    2. Write a plan of action with the measures and the time limit for each
    3. Have a certified expert or registered bedrijfsarts test the RI&E and advise on it
    4. Revise the RI&E when experience, working methods or conditions change
    Done when
    The written RI&E and its plan of action are on file and have been tested by the expert.
    If missed
    An administrative fine (bestuurlijke boete) imposed by a designated official, up to the fifth fine category (Arbowet art. 34(1) and (3)).
    Who
    The employer writes the RI&E and its plan of action. Testing it and advising on sick leave must be done with a certified expert or a registered bedrijfsarts (art. 14(1)). Where the work cannot be done in-house, the expert is external (art. 13(3)).
    Official wetten.overheid.nl read 31 Oct 2026
    Quote (3)
    Bij het voeren van het arbeidsomstandighedenbeleid legt de werkgever in een inventarisatie en evaluatie schriftelijk vast welke risico's de arbeid voor de werknemers met zich brengt.
    In het plan van aanpak wordt tevens aangegeven binnen welke termijn deze maatregelen zullen worden genomen.
    De risico-inventarisatie en -evaluatie wordt aangepast zo dikwijls als de daarmee opgedane ervaring

Once, at the start 1

  1. The first financial year after incorporation may be longer or shorter than 12 months
    How, cost and sources
    Where
    Articles of association (statuten) and the corporate income tax return (Belastingdienst)
    Steps
    1. State the first financial year in the articles of association at incorporation
    2. File the corporate income tax return for the whole first financial year
    3. Deposit the accounts for the first year within twelve months after its end
    Done when
    The return for the whole first financial year is submitted, and the accounts for that year are deposited with the KVK.
    Who
    The first year is the one stated in the articles of association, which must match the year on the return (Belastingdienst). A director can file the return personally through the Belastingdienst's own channel.
    Official belastingdienst.nl read 31 Oct 2026
    Quote (3)
    Het 1e boekjaar van een net opgerichte vennootschap kan langer of korter zijn.
    Een boekjaar is in het algemeen een periode van 12 maanden.
    Het boekjaar voor de aangifte vennootschapsbelasting moet gelijk zijn aan het boekjaar in de statuten van de vennootschap.

General information, not advice: what the law and the authorities state, for the default case.

Every business in Netherlands

VAT

Standard rate
21%
Official European Commission, Taxes in Europe Database situation on 2026/07/01
Other rates
  • 9% A limited number of goods
  • 9% A number of services
  • 0% Goods supplied abroad or stored in a customs warehouse
  • 0% Certain cross-border services, such as air or sea passenger transport to or from destinations outside the Netherlands
Official belastingdienst.nl read 22 Oct 2026
Quote
Het algemene btw-tarief is 21%. Voor sommige goederen en diensten geldt het lage tarief van 9%, het 0%-tarief of een vrijstelling.
Registration threshold
No threshold: from the first taxable supply

taxable supplies

Official belastingdienst.nl read 22 Oct 2026
Quote
U bent ondernemer vanaf het moment dat u iets doet voor uw onderneming.
Voluntary registration
No

Registration follows from being an entrepreneur for VAT; a business established in the Netherlands with turnover up to €20,000 a year may instead choose to apply the KOR VAT exemption.

Official belastingdienst.nl read 22 Oct 2026
Quote
En is uw omzet niet meer dan € 20.000 per kalenderjaar? Dan kunt u gebruikmaken van de kleineondernemersregeling (KOR).
A foreign company
Registers from its first taxable supply

A foreign business must register once it has Dutch VAT obligations, with no turnover threshold. It may act for itself or appoint a fiscal representative, which the authority says is compulsory in some situations it does not list on the page read.

Official belastingdienst.nl read 22 Oct 2026
Quote
U bent ondernemer vanaf het moment dat u iets doet voor uw onderneming.
Returns filed
Quarterly
Official belastingdienst.nl read 22 Oct 2026
Quote
Btw-aangifte doet u meestal per kwartaal.
Tax authority
Belastingdienst (Dutch Tax and Customs Administration)
Registration page read 2026-10-22

Payment and banking services

7 services name Netherlands on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.

Reference

Its name and code

Kind
Private limited company
Derived our grouping, the same words in every country
Name in law
besloten vennootschap met beperkte aansprakelijkheid (BV)
ISO 20275 code
54M6
Secondary GLEIF, Entity Legal Forms code list