01
Corporate tax
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
02
Owner taxation
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
A tax rate is only one part of an international structure. 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.
03
VAT and indirect tax
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
04
Cross-border payments
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. 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
Evidence and control
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. 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.
FAQ
FAQ
Where should a tax strategy project in Netherlands start?
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
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
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Dutch BV and STAK governance
- Open primary source
- Relevant practice
- Open primary source