Netherlands

The Netherlands is an advanced, modern and open economy with a strong international orientation and a liberal policy towards international business. This internationally focused economy has a level playing field for all types of companies.

Furthermore, the Netherlands has an excellent reputation as a financial service jurisdiction and operates a high-level financial system with easy access to a world class banking system. Before commencing services in Europe, many companies consider the Netherlands as the jurisdiction for their holding, trading and financial activities because of the beneficial tax regime, good business climate, strong financial sector, and more importantly, a pro-business environment. Business activities are actively promoted, with the quick and easy setting up of entities.

Tax/Legal

The Dutch tax and legal system has many features that make the country an attractive location for businesses with international operations. With the favorable tax climate for international holding companies, the Netherlands has an extensive network of tax treaties to prevent double taxation. The corporate income tax rate is 19% over the first Euro 200,000 and 25,8% for profits above Euro 200,000 (rates 2023).

Dutch companies enjoy considerable benefits when compared with companies incorporated in other European jurisdictions, such as:

• the participation exemption (dividends and capital gains on the sale of foreign subsidiaries are exempt from corporate income tax)
• no withholding tax on interest and royalties
• fiscal unity regime to freely set off profits and losses among group members
• the possibility of obtaining advance tax rulings and advanced pricing agreements from the Dutch Tax Authorities, giving certainty on future tax positions

The most common legal frameworks for setting up a business are a Private Limited Liability Company (B.V.) and a Public Limited Liability Company (N.V.). Other legal entities include Cooperative, Administrative Foundation and charitable Foundation.

Services offered

• Provision of registered address
• Provision of directorship
• Provision of company secretary
• Company incorporation assistance
• Accounting (Dutch GAAP, IFRS, consolidation)
• Reporting (budget, CF, liquidity planning)
• Dutch VAT
• Coordination of EU VAT
• Bank account opening and management
• Corporate secretarial services
• Compliance/KYC services
• Liquidation Services
• Family office services
• Domiciliation
• Start up and incorporation

Languages spoken

• English
• Dutch
• German
• French
• Italian