naamloze vennootschap NVNetherlands
What it takes to form, own and run a public 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
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But creditors are not entitled to your private assets, such as your savings, car, or house.
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If you start a public limited company on your own, you are the only shareholder.
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De aansprakelijkheid van een rechtspersoon als bestuurder van een andere rechtspersoon rust tevens hoofdelijk op ieder die ten tijde van het ontstaan van de aansprakelijkheid van de rechtspersoon daarvan bestuurder is.
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
- 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, plus any premium, must be paid in; it may be agreed that up to three quarters of the nominal amount is paid only when the company calls for it (Boek 2 BW art. 80 lid 1).
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Bij het nemen van het aandeel moet daarop het nominale bedrag worden gestort alsmede, indien het aandeel voor een hoger bedrag wordt genomen, het verschil tussen die bedragen.
Own it
Who may own and run it
- Directors
- A company may be one
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De aansprakelijkheid van een rechtspersoon als bestuurder van een andere rechtspersoon rust tevens hoofdelijk op ieder die ten tijde van het ontstaan van de aansprakelijkheid van de rechtspersoon daarvan bestuurder is.
- Shareholders
- At least 1
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If you start a public limited company on your own, you are the only shareholder.
- Members
- At least 1 · one person may form it alone
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If you start a public limited company on your own, you are the only shareholder.
- 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
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Every year, you must file your financial statements with KVK. These statements are public.
- Audit for a small company
- Not required
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De artikelen 380c en 380d , 383b tot en met 383e , 391 , 392 en 393 lid 1 zijn niet van toepassing.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- General meeting of shareholders
- Not in our records
With Shareholders
Not stated on kvk.nl/en/starting/public-limited-company-nv/ when checked
- Financial statements filed with KVK
- 12 months after the end of the accounting period
With KVK Business Register
Outer limit only: KVK gives the detailed 5 + 2 months + 8 days timetable for a BV; for an NV this page states only that accounts must be on file within 12 months of year end and that the term depends on the legal structure.
What is public
- Directors
- Public
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The name, date of birth, title, authorisation, and date of appointment of an official or authorised representative.
- Beneficial owners
- To the authorities only
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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): the Tax Administration's rate table gives 19.0% up to EUR 200,000 and 25.8% above; the Vpb Act makes an NV a domestic taxpayer; 15% dividend tax is withheld on distributions.
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19% on profits up to €200,000
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Deelnemingsvrijstelling holding · 100% exempt
Taxpayers holding at least 5 per cent of the nominal paid-up capital of a company whose capital is wholly or partly divided into shares, or at least 5 per cent of the participation certificates in a fund for joint account Wet op de vennootschapsbelasting 1969, artikel 13 - Innovatiebox ip box
Taxpayers electing in at the annual return, on qualifying benefits from a qualifying intangible asset they produced themselves Wet op de vennootschapsbelasting 1969, artikel 12b - Winst uit zeescheepvaart aan de hand van tonnage tonnage
Taxpayers deriving profit from sea shipping, on request Wet inkomstenbelasting 2001, artikel 3.22
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Netherlands
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by a formal decision at the general meeting of shareholders.
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If you want to end your NV you must dissolve it.
- 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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- naamloze vennootschap (NV)
- ISO 20275 code
- B5PMSecondary GLEIF, Entity Legal Forms code list