Doing business in the Netherlands

Dutch commercial law is codified civil law. Companies are registered with the Netherlands Chamber of Commerce (KVK), the Tax and Customs Administration administers taxes, the Employee Insurance Agency (UWV) handles dismissal permits, the Immigration and Naturalisation Service (IND) handles work-based residence, De Nederlandsche Bank supervises financial institutions and the Authority for Consumers and Markets (ACM) reviews mergers. As an EU member, the Netherlands applies the GDPR, the EU customs union and EU tax directives.

Key facts

Corporate income tax

19% up to EUR 200,000; 25.8% above

VAT

21% standard; 9% reduced

Dividend withholding tax

15%

Main entity form

BV (minimum capital EUR 0.01)

Minimum wage (21+)

EUR 14.99 per hour from 1 July 2026

Data protection

EU GDPR

New York Convention

In force since 23 July 1964 (reciprocity)

The BV is the usual vehicle for a foreign-owned business. It is formed through a civil-law notary, who also registers the company, its directors and its ultimate beneficial owners with KVK. There is effectively no minimum capital.

Key facts

• A BV can be formed with EUR 0.01 capital.

• A civil-law notary drafts the deed and articles, in person or online.

• The notary registers the BV, its directors and its UBOs with KVK.

• Directors can be personally liable if the BV trades before registration or duties are neglected.

Who handles this in the NetherlandsSetting up and running a companyContracts and commercial law

Corporate income tax is 19% up to EUR 200,000 and 25.8% above, with an innovation box and a participation exemption. VAT is 21% standard and dividends carry 15% withholding tax, with a conditional withholding tax on payments to low-tax jurisdictions. Pillar Two has applied since 31 December 2023.

Key facts

• Profits are taxed at 19% on the first EUR 200,000 and 25.8% above.

• Dividends from 5% subsidiaries are generally exempt under the participation exemption.

• VAT is 21%, with 9% and 0% rates; accommodation moved to 21% in 2026.

• Dividends carry 15% withholding tax; payments to designated low-tax jurisdictions can attract 25.8%.

• Large groups are within the Dutch Pillar Two rules.

Who handles this in the NetherlandsTax and structuringAccounting and annual filings

The statutory minimum wage is set per hour and indexed twice a year. Dismissal is tightly regulated: economic dismissals need a UWV permit and employees are owed a transition payment. Non-EU hires commonly use the highly skilled migrant scheme through an IND-recognised sponsor.

Key facts

• Minimum wage for 21 and over rises from EUR 14.71 to EUR 14.99 an hour from 1 July 2026.

• Employers pay a 6.10% healthcare contribution on wages up to EUR 79,409.

• Economic dismissals need a UWV permit and trigger a transition payment.

• Highly skilled migrants require an IND-recognised sponsor; stricter rules are planned but not yet in force.

Who handles this in the NetherlandsEmployment, payroll and immigration

Only real estate transfer tax could be confirmed: 10.4% generally and 8% for residential investments from 2026. Sector licensing, procurement and incentives were not confirmed.

Key facts

• Commercial property transfers bear 10.4% transfer tax.

• Housing investments are taxed at 8% from 2026.

Who handles this in the NetherlandsLicences, permits and regulators

DNB supervises banks and enforces the anti-money laundering act for its institutions, which must carry out customer due diligence and report unusual transactions. Exchange control rules were not confirmed.

Key facts

• DNB enforces the Wwft for the institutions it supervises.

• Expect full customer due diligence when opening accounts.

• Unusual transactions are reported to FIU-NL.

Who handles this in the NetherlandsBanking and capitalAnti-bribery, sanctions and compliance

As an EU member, the Netherlands applies EU customs duties to non-EU imports and the EU carbon border mechanism, fully operational from 2026. Dutch-specific customs procedures were not confirmed.

Key facts

• Non-EU imports bear customs and excise duties that vary by product.

• CBAM declarations for 2026 imports are due by 30 September 2027.

• Tax-free VAT refunds for non-EU customers are digital only from 2026.

Who handles this in the NetherlandsCustoms, trade and export controls

The GDPR applies directly in the Netherlands, including breach notification within 72 hours where feasible. The national implementing act and the Dutch Data Protection Authority's powers could not be confirmed on an official page.

Key facts

• The GDPR applies to Dutch processing of personal data.

• Notify breaches to the authority within 72 hours where feasible.

Who handles this in the NetherlandsData protection and cyber

Trademarks and designs are registered on a Benelux-wide basis through BOIP, and the Netherlands is a PCT state. Patent office details were not confirmed.

Key facts

• Trademarks and designs are filed with BOIP for the whole Benelux.

• International patent applications can designate the Netherlands under the PCT.

Who handles this in the NetherlandsTrade marks, patents and brands

Mergers above turnover thresholds need ACM approval before completion, but the thresholds themselves could not be confirmed. Investment screening and insolvency rules were not confirmed.

Key facts

• Above-threshold mergers must be notified to ACM first.

• ACM has sought a call-in power for small deals; this is not confirmed as law.

Who handles this in the NetherlandsBuying, selling and investing

Financial institutions must screen for sanctioned parties under DNB supervision, and cash payments over EUR 3,000 are banned from 2026. Anti-bribery law was not confirmed.

Key facts

• Sanctions screening is expected of DNB-supervised institutions.

• Cash payments over EUR 3,000 are banned from 2026.

Who handles this in the NetherlandsAnti-bribery, sanctions and compliance

The Netherlands applies the New York Convention to awards from other contracting states. Court structure, the Netherlands Commercial Court and arbitration institutions were not confirmed.

Key facts

• Foreign arbitral awards from contracting states are enforceable under the New York Convention.

Who handles this in the NetherlandsDisputes and arbitration