01
Licensed infrastructure
A bank is checked in De Nederlandsche Bank's public register, while investment and other financial services may also require an AFM register check; banks, payment institutions, EMIs and investment firms have different licences and client-money protections
02
KYC and origin of wealth
Corporate and private-banking onboarding tests the UBO, tax residence, source of wealth and funds, business model, counterparties, countries, currencies, turnover, sanctions exposure, substance and economic connection with the Netherlands
An account is opened for a coherent profile, not a jurisdiction name. Corporate and private-banking onboarding tests the UBO, tax residence, source of wealth and funds, business model, counterparties, countries, currencies, turnover, sanctions exposure, substance and economic connection with the Netherlands.
03
Company and private client
A KVK address does not replace effective management. Board process, authority, premises, people, contracts, IP, expenditure and decision-making should evidence the stated functions and comply with transfer-pricing and anti-abuse rules. For 2026, corporate income tax is 19% on taxable amounts up to €200,000 and 25.8% above; participation exemption, fiscal unity, interest limitation, withholding, transfer pricing, Pillar Two and treaty eligibility require separate tests.
04
Trusts and foundations
Family wealth may combine a Dutch holding BV, STAK, a stichting within its permitted purpose, family governance, a will and regulated investment solutions; the STAK separates voting rights from economic rights through share certificates. An ordinary stichting serves its stated purpose and is not a universal private foundation. A STAK, stichting or foreign trust requires analysis of board control, certificate holders, UBO registration, distributions, tax, succession and bankability.
05
After opening
Individuals are taxed through the box system; residence, employment, substantial shareholdings, savings and investments, foreign assets, social security, inheritance and gift tax and treaty relief follow the income and asset mix. The standard VAT rate is 21%, the reduced rate is 9%, and specified transactions are zero-rated or exempt; place of supply, intra-EU trade, OSS, reverse charge, imports and input recovery are mapped across the chain.
FAQ
FAQ
Where should a bank accounts and private banking project in Netherlands start?
A bank is checked in De Nederlandsche Bank's public register, while investment and other financial services may also require an AFM register check; banks, payment institutions, EMIs and investment firms have different licences and client-money protections
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
For 2026, corporate income tax is 19% on taxable amounts up to €200,000 and 25.8% above; participation exemption, fiscal unity, interest limitation, withholding, transfer pricing, Pillar Two and treaty eligibility require separate tests. Corporate and private-banking onboarding tests the UBO, tax residence, source of wealth and funds, business model, counterparties, countries, currencies, turnover, sanctions exposure, substance and economic connection with the Netherlands.
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Related routes
- Company formation
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source
- Dutch BV and STAK governance
- Open primary source
- Relevant practice
- Open primary source