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Europe EU

International holding companies, Netherlands

Participation exemption eliminates tax on qualifying dividends and capital gains. 90+ DTAs. One of the densest networks globally. BV is fast (€0.01 minimum capital) and well recognised.

Participation exemption90+ DTAsBV (€0.01)
Start setup {placement} 4 min · no card required
Corp tax
25.8%
Fastest setup
2 weeks
Tax treaties
95
Region
Europe

What you'll need

  • Resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: EUR 1
  • Administrative language: Dutch
  • Legal system: Civil law

Tax and treaty profile

  • Corporate tax 25.8%
  • Effective rate ~19%
  • Tax treaties 95
  • VAT rate 21%
  • Withholding on dividends 15%
Key treaty partners
USAUKGermanyFranceBelgiumLuxembourg

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If you want a lower headline rate

Dutch headline is 25.8% / 19% under €200K. Mid pack EU. For lower rates:

25.8% headlineEU mid pack