What Is a Netherlands BV? 2026 Guide for Non-Resident Founders

Most non-resident founders I work with start by asking what a Netherlands BV is and what it will ask of them once it exists. In my experience, it is the company structure most of them end up with.

In this guide, I'll cover what a Dutch BV offers foreign founders, what it costs and how it is set up.

What is a Netherlands BV?

A Netherlands BV (besloten vennootschap) is a private limited liability company that exists as a separate legal entity from its owners. Its shareholders have limited liability and the law sets the minimum share capital at just €0.01.

Founders and foreign parent companies both use it to run a Dutch business, and non-residents can set one up from abroad.

What are the key features of a Dutch BV?

Here are the key features of a Dutch BV and what each one means in practice.

What are the benefits of a Dutch BV for foreign residents?

A Dutch BV is quick to set up, protects your personal assets, and costs little to start.

• Your personal assets are generally protected from the company's debts, with exceptions such as mismanagement or a personal guarantee.
• Low minimum share capital of €0.01. This replaced the previous €18,000 requirement since the 2012 Flex-BV reform.
• The BV can be set up in 3 to 5 business days with a Netherlands company formation agent.
• A BV can be 100% foreign-owned, and Dutch law generally requires no residency or citizenship for shareholders or directors.
• One shareholder and one director are enough, and they can be the same person.
• The articles and a shareholders' agreement let you tailor voting rights and share classes and set out what happens if a founder leaves.
• The BV can sign contracts and hire staff in its own name, so the business is not tied to you personally.

For freely tradable shares, see our BV vs NV guide.

Is a Netherlands BV right for you?

A Netherlands BV usually suits founders who want limited liability and a company that can grow.

A BV suits:

• A solo founder or freelancer working from abroad
• Co-founders who want to share ownership and agree exit terms in a shareholders' agreement
• A foreign company opening a Dutch subsidiary, owned by the parent as a separate legal entity
• An e-commerce seller who wants a Dutch VAT number and a company behind the shop

Another form may fit better for:

• A very small activity, where a sole proprietorship costs less to set up and run but gives no legal separation from you
• An existing foreign company that wants to operate directly, where a branch leaves the parent carrying the liability

Our Dutch company types guide compares every structure in more detail.

What are your obligations as a BV owner?

Owning a Netherlands BV as a foreign founder comes with recurring filing duties to KVK and the Belastingdienst (Dutch tax authority), plus a UBO registration from day one.

• File your annual accounts with KVK no later than 12 months after your financial year ends, and note that they are public.
• File your corporate tax return with the Belastingdienst before 1 June if your fiscal year matches the calendar year, or later with an approved extension.
• File VAT returns with the Belastingdienst as often as it sets, most commonly quarterly.
• Register your ultimate beneficial owners in the UBO register held by KVK when you set up.
• Keep your accounting records for 7 years or 10 years for real estate and certain EU sales.
• Agreements you make for the BV before the deed of incorporation can leave you personally liable.

How is a Netherlands BV taxed?

A Netherlands BV pays corporate income tax of 19% on profit up to €200,000 and 25.8% above that (2026 rates).

When the BV pays dividends to its shareholders, it withholds 15% Dutch dividend tax. Foreign shareholders may be able to reduce it under a tax treaty or exemption, depending on their circumstances.

Dividends the BV receives from a subsidiary of at least 5% are generally exempt from corporate income tax under the participation exemption (subject to conditions).

How much does it cost to set up a Dutch BV?

The main costs of setting up a Netherlands BV are a one-off KVK registration fee and a notary fee.

What does setting up a Netherlands BV involve?

If you want the full walkthrough of how to set up a BV in the Netherlands, our BV setup guide covers every stage. In outline, it takes seven steps and non-residents can complete all of them remotely:

1. Choose your company name. Check availability with the KVK.
2. Prepare your documents. Gather valid IDs for every director, shareholder, and UBO, plus proof of address.
3. Get a Dutch business address. A virtual office address meets this requirement.
4. Sign the deed of incorporation. A civil-law notary drafts the deed, and you sign remotely with a notarized power of attorney.
5. Register with the KVK. The notary files the registration and your UBOs. Our guide to registering a company in the Netherlands covers this step.
6. Request your VAT number. The Belastingdienst issues it separately, and foreign-owned companies sometimes face an extra procedure.
7. Set up eHerkenning. This is the login for filing corporate tax returns and managing official filings online.

Need advice setting up a Dutch BV?

For most non-resident founders who want to start a business in the Netherlands, the BV is the straightforward choice. The harder part is setting it up from another country and keeping up with its obligations afterward.

Why foreign founders choose Intercompany Solutions:

• We've helped 2,000+ founders from over 50 countries since 2017
• Company structure advice before you commit
• Fixed pricing confirmed before you commit, with no hidden fees
• One integrated team for company formation, VAT, accounting, and payroll