Author: Melvin

The Dutch Tax Laws
If you reside in Holland or receive Dutch income, you need to follow the national laws on taxation. As a resident (living in Holland) or non-resident (foreign) taxpayer receiving Dutch income, you will need to pay income tax in Holland. Taxable Dutch income types The Dutch tax laws recognize 3 types of income that are […]

Open a Liaison Office in the Netherlands
International companies that do not reside in Holland can advertise their business interests and establish a presence in the country by opening a representative (liaison) office. According to the national law liaison offices are not classified as legal entities, since they do not function and exist independently; they are fully subordinated to and dependent on […]

The Dutch Participation Exemption for Holding Companies
An important aspect of the corporate tax system in the Netherlands is the special participation exemption according to which all capital gains and dividends generated by an eligible shareholding are exempted from taxes. Even though all companies residing in Holland are generally liable for CIT on their income generated worldwide, profits originating from an eligible […]

Mergers and Acquisitions in the Netherlands
The present article considers the steps leading to company mergers or acquisitions in Holland. One such step is an investigation called “due diligence” (or DD). It aims to elucidate the actual state of the respective company. DD allows for the assessment of potential risks with the aim to inform the final decision about the transaction […]

The Innovation Box Tax Regime in the Netherlands
The tax law in the Netherlands offers a preferential regime for corporate taxation with the aim to promote activities related to investments in novel technologies and development of innovative technology. This is the Innovation Box (IB) regime. For profits meeting the requirements for IB, companies owe a total of 7% corporate tax, rather than the […]

The Netherlands: The True Gateway to the European Continent
Holland has long been attractive for entrepreneurs looking to establish a business due to numerous social, cultural and geographical factors. Its comparatively favorable tax climate is also an important prerequisite in the process of decision-making. Value Added Tax (VAT) Value Added Tax has a great influence on corporate cash flows. Generally, a business can request […]

Dutch Audit and Accounting
Holland has a well developed regulatory framework for private businesses, partnerships and corporations. The main elements of the framework consist of: clear rules on financial statements, auditing, and the publication of audits. Because of the clarity and relative simplicity of the regulations, corporations are able to have a stable base of operations where they can […]

The private limited liability company (Dutch BV) holding structure in the Netherlands
If you wish to set up a business in the Netherlands, the Dutch BV is by far the most chosen company type by foreigners. This legal entity provides you with limited personal liability because it is legally seen as a separate entity that can enter into contractual agreements with others. Next to that, it is […]

Dutch business operations
Headquarters in the Netherlands The Netherlands has a strategic central location with respect to the largest markets in Europe. The country is a veritable magnet for foreign businesses and firmly holds its place among the leading sites for regional or European headquarters. In this respect particularly the conurbation of Western Holland offers enough space and […]

Establishing a Dutch office
The present article describes the legal and tax aspects and some practical matters concerning office establishment in Holland. It summarizes information about the Dutch legal and tax system relevant to the required procedures. The article also presents Holland as an international centre of commerce and highlights the location advantages gained by opening a Dutch office. […]

Brainport Eindhoven: Ten solutions for IT and high-tech businesses
Brainport Eindhoven is a combination of high tech campuses and businesses. The collaboration between commercial entities and Universities providing theoretical knowledge has proven a fertile ground for innovation. Eindhoven is famous for its Eindhoven University of Technology. Eindhoven is also known for major technology companies based in Eindhoven, such as Philips and ASML. A complete […]

How to Open a Shop in the Netherlands
Foreigners residing in the Netherlands can either work for local businesses or establish their own companies. For the past few years people increasingly choose the second option, relying on the governmental support for start-ups. One of the profitable businesses foreigners can establish in the Netherlands is shops. There are not many requirements to be fulfilled […]



