commanditaire vennootschap CVNetherlands
What it takes to form, own and run a limited partnership in Netherlands, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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In a commanditaire vennootschap , the managing partners are jointly and severally liable for the debts of the CV.
The registry’s and the law’s own pages do not mention it.
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beschouwen we iedere cv vanaf 1 januari 2025 in principe als transparant voor Nederlandse fiscale doeleinden.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A commanditaire vennootschap consists of at least 2 people.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the CV.
Important dates
When each obligation falls due, as the authority states it.
- Financial statements filed with KVK
- Not required for this type
With KVK Business Register
Only a CV in which all managing partners are foreign equity partners must file financial statements; an ordinary CV has no filing duty on this page.
What is public
- Beneficial owners
- To the authorities only
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The details of UBOs in the UBO register are not public.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
From 1 January 2025 the Tax Administration treats every CV as transparent: the CV itself is not liable to corporate income tax unless another rule applies (reverse hybrid entity, fonds voor gemene rekening). Managing partners are taxed under income tax as entrepreneurs; the silent partner's income is taxed as 'winst uit onderneming'.
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beschouwen we iedere cv vanaf 1 januari 2025 in principe als transparant voor Nederlandse fiscale doeleinden.
- CFC rules in Netherlands
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolve the CV, then deregister from the Business Register and settle with the Tax Administration.
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When you end a CV, you must first dissolve it and then deregister from the KVK Business Register.
- Statutory fee
- Free
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No, deregistering from KVK is free of charge.
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
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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
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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.
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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.
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U bent ondernemer vanaf het moment dat u iets doet voor uw onderneming.
- Returns filed
- Quarterly
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Btw-aangifte doet u meestal per kwartaal.
- Tax authority
- 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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- commanditaire vennootschap (CV)
- ISO 20275 code
- CODHSecondary GLEIF, Entity Legal Forms code list