01
Form and capital
An international operating or holding model commonly compares a BV, NV, branch and partnership; a STAK may separate voting and economic rights, but the form follows the business, investors, tax, governance and licensing
02
Formation process
A civil-law notary forms a BV through the deed and articles and registers the company, directors and UBOs with KVK; tax registrations, bookkeeping, payroll, VAT, annual accounts and corporate approvals follow
A company should be built around its activity, tax and banking route. An international operating or holding model commonly compares a BV, NV, branch and partnership; a STAK may separate voting and economic rights, but the form follows the business, investors, tax, governance and licensing.
03
Management and substance
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
04
Banking launch
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. 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.
05
Working checklist
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. 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 company formation project in Netherlands start?
An international operating or holding model commonly compares a BV, NV, branch and partnership; a STAK may separate voting and economic rights, but the form follows the business, investors, tax, governance and licensing
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
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Tax strategy
- Open primary source
- Dutch BV and STAK governance
- Open primary source