Guide · Company formation

Starting a Business in the Netherlands as a Foreigner: Permits, Steps and State Costs

By Joost van Leeuwen, Company formation and company law lead · Reviewed by Ilse Brouwer, Tax, VAT and licensing lead · Last updated: 4 October 2026 · Reading time: 17 minutes

For a founder who is not Dutch, whether you will keep living abroad or plan to move to the Netherlands.

A founder reviewing company formation documents in an Amsterdam office overlooking a canal, starting a business in the Netherlands

Yes. A foreigner may start a Dutch business while living abroad, if the business has structural physical activity in the Netherlands and a Dutch business address. A residence permit matters only for a founder who moves. Most non-residents use a BV: a notarial deed, no statutory minimum capital, and the notary registers it with the KVK and the Belastingdienst.

This guide follows the order in which a foreign founder's decisions arrive when starting a business in the Netherlands, each with its statute and date. For the practical side of how to register a company in the Netherlands as a non-resident, see our main page; this guide explains the rules behind it.

Can a foreigner start a business in the Netherlands while living abroad?

Yes. The government's business portal says it in two sentences: "You can start a business in the Netherlands while you live abroad. You must have structural physical business activities in the Netherlands and you need to have a business address to do so." (business.gov.nl, Starting a business from abroad). Book 2 of the Civil Code sets no residence or nationality condition for a BV director (Burgerlijk Wetboek Boek 2).

Starting the business gives no Dutch citizenship, and owning it gives no right to live in the Netherlands. The Aliens Circular closes the door from the other side: an application to work as a self-employed person is refused when the founder is on the payroll but lives outside the Netherlands, or invests money without carrying on business activity themselves (Vc 2000, B6/2.5). A founder with no private address abroad, the so-called digital nomad, cannot register a business themselves.

Whether a permit matters turns on one question: will you move?

Do you need a Dutch residence permit to start a business?

Only if you move. The table sets out six situations; the sections under it give the conditions.

Who needs a permit, by founder situation (2026). Sources: business.gov.nl, Vc 2000 B6/2.5, IND, RVO, Stb. 2024, 83.

FounderPermit needed to own and run the business?Route if the founder movesIND fee 2026
Lives abroad, any nationalityNo: structural physical activity and a Dutch business address are requirednone needednone
EU, EEA or Swiss national who movesNofree movement; municipal registration (BRP) is free, by appointmentnone
US or Japanese national who movesYes, to live and worktreaty (DAFT) permit; for a BV, substantial capital of at least 25% of paid-up capital, minimum EUR 4,500EUR 423
Other non-EU national who moves, innovative productYesstart-up permit, one year, with an RVO-recognised facilitatorEUR 423
Other non-EU national who moves, ordinary businessYesself-employed permit, points test of VV 2000 Annex 8aEUR 423
Wealthy investor without business activityNo route existsinvestor permit abolished on 17 April 2024none
  1. Will you live in the Netherlands?Go to the next questionNo permit; structural physical activity and a Dutch business address are required
  2. Are you an EU, EEA or Swiss national?No permit; municipal registration (BRP) is free, by appointmentGo to the next question
  3. Are you a US or Japanese citizen?Treaty (DAFT) permit; for a BV, substantial capital of at least EUR 4,500; IND fee EUR 423Go to the next question
  4. Is your product or service innovative?Start-up permit with an RVO-recognised facilitator; IND fee EUR 423Self-employed permit, points test of VV 2000 Annex 8a; IND fee EUR 423

IND decision period: 90 days, extendable to at most six monthsInvestor permit abolished on 17 April 2024

One question decides the permit: will you move?

You keep living abroad

No permit is needed to own or direct the company from abroad. But being on your own BV's payroll while living abroad, or investing without carrying on the business yourself, is no route to residence (Vc 2000, B6/2.5).

You move: EU, EEA or Swiss national

No permit. The government's start-up plan tells EU citizens to skip the permit steps, and registration in the municipal Personal Records Database (BRP) is free and by appointment.

You move: US or Japanese citizen

US and Japanese citizens may use a treaty; for Americans, the Dutch American Friendship Treaty (DAFT). For a BV the Aliens Circular asks for substantial capital of at least 25 percent of paid-up capital, minimum EUR 4,500; borrowed money does not count. A shareholder with 25 percent or more, business risk and control over their own salary counts as self-employed. The IND fee is EUR 423 in 2026 (IND, Fees); see our page on the DAFT visa.

You move: other non-EU founders

The start-up permit lasts one year and requires a signed agreement with a facilitator recognised by the RVO (Netherlands Enterprise Agency), 31 of them as at 29 September 2026; the founder then continues under the self-employed scheme (the start-up visa page has the detail). The self-employed permit uses the points test of Annex 8a to the Voorschrift Vreemdelingen 2000: at least 30 points on each of experience, business plan and added value, or 45 and 45 on the first two. Income must reach EUR 1,766.77 gross profit a month (1 July to 31 December 2026); see which founders qualify for a Dutch self-employed residence permit. The decision period is 90 days by law, extendable by the IND to at most six months (IND, Decision periods).

Routes that do not exist

There is no investor permit: the residence ground for wealthy foreign nationals was abolished on 17 April 2024 (decree of 9 April 2024, Stb. 2024, 83). Owning a company is not a residence route either. Permanent residence comes only after five consecutive years of lawful, non-temporary residence, and can be refused when the civic integration requirement is unmet (art. 21 Vreemdelingenwet 2000).

Legal forms open to a non-resident founder (2026). Sources: Book 2 BW, Handelsregisterbesluit 2008, business.gov.nl, KVK.

FormOpen to a non-resident?Key fact
BV (besloten vennootschap, private limited company)Yes, the usual vehiclenotarial deed, one founder suffices, no statutory minimum capital, at least EUR 0.01 paid in
NV (naamloze vennootschap, public limited company)YesEUR 45,000 minimum capital; no electronic deed
Branch (nevenvestiging) of a foreign companyYesno new legal person; deed and articles may be deposited in English; no UBO registration for a branch-only presence
Sole proprietorship (eenmanszaak)Only for a natural person meeting the KVK's from-abroad conditions; one per persona foreign sole proprietorship is not a valid Dutch structure
Representative officeNot a legal statusneed not register; may not contract or earn revenue
Non-EEA company run wholly or almost wholly from the NetherlandsYes, with extra dutiesformally foreign company: extra filings, Dutch director-liability and accounts rules

Most non-residents use the BV: one founder suffices, the deed is notarial, and Book 2 sets no minimum capital, so at least EUR 0.01 is paid in (art. 2:175 and 2:178 BW Boek 2). The NV needs EUR 45,000 (art. 2:67 BW).

A foreign company can open a branch instead. It may deposit its deed and articles in English (art. 24 lid 4 Handelsregisterbesluit 2008) and files no UBOs when it is the only Dutch presence; the route is set out in registering a Dutch branch of a foreign company. A sole proprietorship is open only to a natural person who meets the KVK's conditions for registering from abroad, one per person; the conditions are in our guide to registering as self-employed in the Netherlands. A foreign sole proprietorship is not a valid Dutch structure, and "freelancer" or zzp'er is no legal structure at all. A representative office is not a legal status, and a non-EEA company run wholly or almost wholly from the Netherlands carries the extra duties of the Wet op de formeel buitenlandse vennootschappen. Each form's conditions are compared in our guide to Dutch business structures.

What are the steps to start a business in the Netherlands?

How to start a business in the Netherlands from abroad, in ten steps, with the official timing where one is published.

  1. Decide on residence

    Only a founder who moves needs a permit. The IND decides within 90 days, extendable to six months.

  2. Choose the legal form

    A BV, an NV, a branch or a sole proprietorship, each on its own conditions.

  3. Secure a Dutch business address

    Premises, a lease, or a third party's address with consent; never a P.O. box. No official time is published.

  4. Check the name and any permit

    The KVK Name Check covers the Business Register and the BOIP trade mark register; then check for a sector permit.

  5. Incorporate

    A BV: a paper deed in Dutch with a written power of attorney (no regulated time), or the electronic deed for EU nationals. A sole proprietor or VOF registers themselves; a branch by KVK appointment.

  6. Register

    Entry in the Handelsregister (Business Register) and the UBO register, EUR 85.15 in 2026. A legal person registers within one week of the deed.

  7. Receive the numbers

    The KVK number and RSIN; the VAT number follows within 10 workdays, unrequested.

  8. Open the business bank account

    After the KVK number; approval often takes 2 to 8 weeks.

  9. Set up filing access

    eHerkenning in the BV's name, or a tax service provider under chain authorisation.

  10. Meet the first obligations

    VAT returns, the corporate tax return, records and annual accounts.

Set by law or an official pagePractice indicationNo official time is published

  1. Decide on residenceYou; only a founder who moves needs a permitIND: 90 days, extendable to six months
  2. Choose the legal formYouNo official time is published
  3. Secure a Dutch business addressYou; never a P.O. boxNo official time is published
  4. Check the name and any permitYou, with the KVK Name CheckNo official time is published
  5. IncorporateThe notary, for a BVPaper deed: no regulated time Electronic deed: five or ten working days from completeness (art. 2:175a lid 3 BW)
  6. Register with the KVK and UBO registerThe notary files, for a legal personWithin one week of the deed (art. 20 Hrw 2007) Fee EUR 85.15 (2026)
  7. Receive the numbersThe KVK and the BelastingdienstVAT number within 10 workdays, unrequested
  8. Open the business bank accountThe bank, after the KVK numberApproval often 2 to 8 weeks (business.gov.nl)
  9. Set up filing accesseHerkenning, or a tax service provider under chain authorisationNo official time is published
  10. Meet the first obligationsThe business: VAT, corporate tax, records, annual accountsNo official time is published
The path in order, with published timings only; no total is published.

A business can pre-register up to three months ahead and receives its KVK number by letter about a week before its start date. A business with no Dutch permanent establishment skips the KVK; if it owes Dutch VAT it registers with the Belastingdienst only, on the foreign company form, and hears back within a few weeks. A sole proprietor abroad who invoices without a Dutch branch need not register at all.

Which Dutch business address can you use?

The business cannot be registered without a Dutch business address, and the portal is explicit: "Please note: you cannot use a P.O. box address as your business address." (business.gov.nl, Starting a business from abroad). The address can be:

  • Your own business premises in the Netherlands
  • A lease or purchase contract for premises in the Netherlands
  • A third party's address, with their signed declaration of consent
  • Not a P.O. box, which the KVK never accepts
Street entrance of an office building in Amsterdam, the kind of business address the KVK registers
A Dutch business address is a real address: premises, a lease, or a third party's address with consent.

A third party's address, a bookkeeper's for example, needs a signed declaration of consent (toestemmingsverklaring). Starting a business in Amsterdam changes nothing: the same rule applies.

One market trap belongs here. Under the Wet toezicht trustkantoren 2018 (Wtt 2018), an address supplied together with bookkeeping, tax returns or legal work for the same company is a trustdienst (trust service) that needs a licence from DNB, and activities aimed at providing it are an offence (art. 1 limb b and art. 3 lid 4 sub a, base fine EUR 2,500,000; Wtt 2018). A registered address taken on its own is a different thing, described as a standalone service in our registered office overview.

Can you set up a Dutch company online from abroad?

Only some founders can. Book 2 has two routes to a BV, and nationality decides which one is open.

Paper deed and electronic deed for a BV (2026). Sources: Burgerlijk Wetboek Boek 2, Kamerstukken 36085, notaris.nl.

Paper deedElectronic deed
Who may use ita founder of any nationalitynationals of an EU member state only (art. 2:175a lid 1 BW); a company founder through its authorised director
Language of the deedDutch (art. 2:176 lid 1 BW)may be English (art. 2:176 lid 2 BW)
How the founder signsappears before the notary, or signs a written power of attorneyon video, with an eID at assurance level high (ItsMe in practice)
Contributionsthe general rules of Book 2cash only (art. 2:191a lid 4 BW)
Statutory timenone regulatedfive working days (natural persons, model deed) or ten (other cases) from completeness; the KVK filing falls outside that clock (art. 2:175a lid 3 BW)

An EU-recognised eID does not replace nationality: the parliamentary papers treat the two as separate conditions (Kamerstukken 36085 nr. 6). A US, UK, Indian or other non-EU founder therefore signs a written power of attorney, and the deed is executed on paper, in Dutch. Book 2 asks only that the power of attorney be in writing; whether the notary also wants it apostilled is the notary's practice, so ask the notary before signing abroad. A company can itself found a BV online, signing through its authorised director.

An online business is no exception to the address rule: a web shop or digital service run from abroad still needs structural physical activity in the Netherlands and a Dutch business address. The electronic route in depth, including the model deed, is on the online incorporation page.

Founding a BV from abroad by power of attorney? Tell us your nationality and plans, and we reply with the documents the notary will ask you for.

How does registration with the KVK, the Belastingdienst and the UBO register work?

Deadlines and who files

For a BV, NV or cooperative the notary files the first registration with the KVK and the Belastingdienst together. A legal person registers within one week of the deed, an enterprise in a two-week window around its start, and every later change within one week (art. 20 Handelsregisterwet 2007). With no director established in the Netherlands, the day-to-day manager there must also file (art. 18 lid 3). Before the first registration the directors are jointly and severally liable for company acts (art. 2:180 lid 2 BW). Not registering is punishable under the Economic Offences Act; filing failures are prohibited by art. 47 Hrw 2007. The fee, EUR 85.15 in 2026, is the same for every form and never paid in cash.

The numbers you receive

Registration gives an 8-digit KVK number and, except for a sole proprietor, an RSIN. Then: "Within 10 workdays after this registration, the Netherlands Tax Administration will provide you with a BTW number for VAT purposes. You do not need to apply for this." (business.gov.nl, LEI, RSIN, VAT and KVK number). The KVK number goes on every letter, order, invoice and quotation (art. 27 Hrw 2007). In September 2026 a change took the KVK 3 working days online, 7 by post.

The UBO entry

UBOs (ultimate beneficial owners: more than 25 percent, or effective control) are filed at registration, changes within 7 days. "It makes no difference if this person lives in the Netherlands or abroad, nor does their nationality." A sole proprietorship and a branch-only foreign company are exempt. Since 16 July 2025 access is limited to institutions under the Wwft and the Sanctions Act; a decree on legitimate-interest access is in preparation, undated.

How do you open a business bank account as a non-resident?

The bank comes after the KVK number. The government portal warns that "the approval process can take some time, often between 2 to 8 weeks", and that banks may charge a fee for extra checks (business.gov.nl, Opening a Dutch business bank account). On a foreign address its answer is short: "Rules differ between banks, so check before applying." Some banks accept a foreign address if at least one owner lives in the Netherlands, and a SEPA account held abroad in the business's name may serve.

Laptop on a desk showing an online banking screen for a newly registered Dutch business
The account comes after the KVK number; the bank's own checks decide the timing.

Under art. 4 of the Wwft a bank completes client due diligence before the relationship starts, tied to the company's register and UBO entries. The documents involved are set out in what a Dutch bank asks a new company for under the Wwft.

No official source says a central bank forbids accounts for companies whose directors live abroad. The portals call a business account mandatory for a BV, but no provision of Book 2 requires one: it is guidance, not statute. No approval rates are published.

How much does it cost to start a business in the Netherlands?

The state's charges are small; the notary costs more, and notarial fees have no tariff. Every amount below is a state charge or an official indication; our fee does not appear.

What starting a business in the Netherlands costs in state charges (2026). Sources: Financiële regeling handelsregister 2019, Financieel besluit handelsregister 2014, Burgerlijk Wetboek Boek 2, KVK, IND, Vc 2000.

ItemAmountWho chargesBasisYear
KVK one-off registration feeEUR 85.15, every legal form and filing method; tax-deductible; never in cashKVKFinanciële regeling handelsregister 2019 art. 52026
BV minimum capitalnone in the statute; at least EUR 0.01 in practicenobodyart. 2:178 BW2026
Bank statement on capitalnot requirednobodyart. 2:203a BW, repealed 1 October 20122012
Notary for a BV (the KVK's indication, not a tariff)EUR 500 to EUR 1,500, depending on the notarythe notarisfees not set by tariff (Wna art. 54 lid 1)KVK page edited 12 June 2026
Certified extractpaper EUR 19.20; digital EUR 9.60KVKFinanciële regeling handelsregister 2019 arts. 1 and 22026
BRP or RNI registrationfree, by appointmentmunicipalitybusiness.gov.nl2026
eHerkenninga fee is charged; the amount is not on the KVK pagesupplierKVK BV page2026
Residence permit, only if the founder movesEUR 423 each (DAFT, start-up, self-employed)INDIND fee table2026
DAFT substantial capital, only for a US founderat least 25% of paid-up capital, minimum EUR 4,500, kept in the businessnobody (not a fee)Vc 2000 B6/2.52026

The notary range is the KVK's own indication, "depending on the civil-law notary you use": Dutch notarial fees are not set by tariff (art. 54 lid 1 Wet op het notarisambt), and the range is not our price. The EUR 4,500 DAFT floor is capital that stays in the business, not a fee.

On whether USD 5,000 is enough, no official source answers, and we invent no figure. The Dutch facts: a BV has no statutory minimum capital, the KVK fee is EUR 85.15 in 2026 (art. 5 Financiële regeling handelsregister 2019), and there is no general business licence. The itemised walk-through of the formation cost is in the first card at the end of this guide.

Do you need a business licence in the Netherlands?

No general business licence exists. The government portal names four types of permit, and some activities need a permit before the business starts: hospitality, healthcare, taxi transport and security (business.gov.nl, Permits for your business). The four types are:

  • Immigration permits, for a founder or staff who move to the Netherlands
  • Environment and planning permits
  • Municipal permits
  • Sector or professional permits

A food business registers with the NVWA after its KVK registration: a registration, not a licence. An online gambling licence application costs EUR 61,300 (art. 2.1(1) Regeling kansspelen op afstand, in force 1 April 2026). Financial services need authorisation from DNB or the AFM. Anyone hiring out workers needs admission under the Wtta from 1 January 2027, enforced from 1 January 2028.

What must the business do once it is registered?

Duties after registration (2026 rates). Sources: Hrw 2007, Book 2 BW, the tax statutes, Belastingdienst, business.gov.nl.

ObligationRuleSource
Register changesevery registrable change within one week; KVK number on every letter, order, invoice and quotationHrw 2007 arts. 20 and 27
UBO changeswithin 7 days, foreign UBOs included, whatever their residence or nationalitybusiness.gov.nl, UBO register
VAT21, 9 or 0 percent; KOR at EUR 20,000 or less of Dutch turnover; returns usually quarterly, due within one month for a Dutch-established business; a nil return is still dueWet OB 1968 art. 9; Belastingdienst
Corporate income tax (BV, NV)19 percent up to EUR 200,000, 25.8 percent above (2026); return before 1 June for a calendar year, five-month extension availableWet Vpb 1969 art. 22; business.gov.nl
Dividend withholding tax15 percentWet DB 1965 art. 5
Recordskept at least seven years, ten for immovable propertyart. 2:10 BW; business.gov.nl
Annual accounts (BV and NV)drawn up within five months of year end, extendable by five; filed within eight days of adoption, at the latest twelve months after year endarts. 2:210 and 2:394 BW
Filing accessBV, NV, VOF, CV and maatschap: eHerkenning only; sole trader: DigiD, a European login or eHerkenningBelastingdienst

VAT

Dutch VAT is charged at 21, 9 or 0 percent (art. 9 Wet op de omzetbelasting 1968). With Dutch turnover of EUR 20,000 or less a year a business can opt into the small businesses scheme (KOR) and charge no VAT. Returns are usually quarterly, due within one month for a Dutch-established business (two months only for foreign companies); a nil return is still due.

Corporate income tax and dividends

A BV or NV pays corporate income tax of 19 percent on profit up to EUR 200,000 and 25.8 percent above it (2026, art. 22 Wet op de vennootschapsbelasting 1969). The return is due before 1 June for a calendar year, extendable by five months. Dividend withholding tax is 15 percent (art. 5 Wet op de dividendbelasting 1965).

Records and annual accounts

Records are kept at least seven years. A BV or NV draws up its annual accounts (jaarrekening) within five months of year end, extendable by five, and files them within eight days of adoption, at the latest twelve months after year end (arts. 2:210 and 2:394 BW). A missed filing is improper management and a presumed cause of a later bankruptcy, with a three-year look-back (art. 2:248 BW); a corporate director's liability passes to the natural persons behind it (art. 2:11 BW).

Filing access

A Dutch BV logs in to the Belastingdienst with eHerkenning only. It buys eHerkenning in its own name with its KVK number, or authorises a tax service provider. A business that cannot or need not register with the KVK, for example one based abroad, can get a Belastingdienst-only eHerkenning without a KVK number. The products are compared in our guide to eHerkenning for a Dutch BV.

What changes for starters in 2027 and 2028?

Five changes carry dates. Intentions before parliament can still change; enacted measures are law.

Changes ahead for starters, as at 4 October 2026. Sources: business.gov.nl, Stb. 2026, 159, Stb. 2024, 434, Handelsregisterwet 2007.

ChangeStatusSource
Startersaftrek (starter's deduction, sole traders): EUR 2,123 now; EUR 10 in 2027; phased out from 2028government intention, Belastingplan 2027 before parliament; can still changebusiness.gov.nl
Random depreciation for starters ends 1 January 2028announced, not in forcebusiness.gov.nl
Admission under the Wtta for anyone hiring out workers from 1 January 2027, enforcement from 1 January 2028enacted (commencement decree)Stb. 2026, 159
30 percent ruling: flat 30 percent in 2025 and 2026, 27 percent from 1 January 2027enactedStb. 2024, 434
UBO register access for a legitimate interestdecree in preparation; no dateart. 22a Hrw 2007

The 30 percent ruling is an employee allowance, not a founder scheme: an employer may pay a recruited employee from abroad up to 30 percent tax-free in 2026 when the salary exceeds EUR 48,013, with a 2026 cap of EUR 78,600, reached at a salary of EUR 262,000. Readers who search for "30 ruling netherlands" will find the conditions in our guide.

What do foreign founders most often get wrong?

The risks of doing business in the Netherlands from abroad are mostly misread rules:

  • Assuming a permit is needed just to own a Dutch company
  • Assuming a salary from your own BV gives a residence right while abroad
  • Assuming limited liability starts only once the capital is paid in
  • Acting for the company before its first registration
  • Giving a P.O. box as the business address
  • Buying a "local director" or an address-plus-bookkeeping package from an unlicensed provider
  • Filing the annual accounts late

The sixth item needs a sentence of law. Acting as director for a client, supplying an address together with bookkeeping, tax or legal work, and selling or mediating in the sale of legal entities are trustdiensten that need a DNB licence, and activities aimed at providing them are an offence under art. 3 lid 4 sub a Wtt 2018, with a base fine of EUR 2,500,000. A "local director" from a provider without that licence is an unlicensed trust service.

A buyer of an existing BV is a party to a notarial share transfer (art. 2:196 BW), not the customer of a company sale; see what a buyer inherits with a Dutch shelf company.

From our practice

Joost van Leeuwen, Company formation and company law lead, eleven years on Dutch company files, assembles the file the notary works from and follows the deed to the KVK and UBO filings. For a founder outside the EU, the first check is the written power of attorney: Book 2 requires writing only (art. 2:176 lid 1 BW), so whether it needs an apostille is asked of the notary before anything is signed abroad.

Reviewed by Ilse Brouwer, Tax, VAT and licensing lead, on 4 October 2026.

Sources

Official sources, read between 29 September and 4 October 2026.

  1. business.gov.nl, Starting a business in the Netherlands from abroad
  2. Burgerlijk Wetboek Boek 2, arts. 2:10, 2:11, 2:67, 2:175, 2:175a, 2:176, 2:178, 2:180, 2:196, 2:203a, 2:210, 2:248 and 2:394
  3. Kamerstukken 36085 nr. 6, online incorporation of the BV
  4. Handelsregisterwet 2007, arts. 18, 20, 22a, 27 and 47
  5. Financiële regeling handelsregister 2019, arts. 1, 2 and 5
  6. Vreemdelingencirculaire 2000 (B), B6/2.5
  7. IND, Fees
  8. IND, Decision periods
  9. business.gov.nl, Opening a Dutch business bank account
  10. business.gov.nl, Permits for your business
  11. Wet toezicht trustkantoren 2018, arts. 1 and 3
  12. business.gov.nl, LEI, RSIN, VAT and KVK number: which is which?
  13. KVK, Registration fee: https://www.kvk.nl/en/registration/registration-fee/
  14. Financieel besluit handelsregister 2014, arts. 1 and 3: https://wetten.overheid.nl/BWBR0034829
  15. business.gov.nl, Registration at the KVK: https://business.gov.nl/starting-your-business/registering-your-business/registration-at-the-netherlands-chamber-of-commerce-kvk/
  16. business.gov.nl, Private limited company (BV): https://business.gov.nl/starting-your-business/choosing-a-business-structure/private-limited-company-bv/
  17. Burgerlijk Wetboek Boek 2, version in force from 1 July 2026, art. 2:191a: https://wetten.overheid.nl/BWBR0003045/2026-07-01/0
  18. KNB, Incorporating a private limited company digitally: https://www.notaris.nl/de-notaris/incorporating-a-private-limited-company-digitally
  19. Kamerstukken 36085 nr. 3, explanatory memorandum: https://zoek.officielebekendmakingen.nl/kst-36085-3.html
  20. KVK, Registering a Dutch BV or NV: https://www.kvk.nl/en/registration/registering-a-dutch-bv-or-nv/
  21. Wet op het notarisambt, art. 54: https://wetten.overheid.nl/BWBR0010388
  22. business.gov.nl, Step-by-step plan to start a business: https://business.gov.nl/starting-your-business/preparations/step-by-step-plan-how-to-start-a-business-in-the-netherlands/
  23. KVK, Current processing times: https://www.kvk.nl/en/help-and-contact/current-processing-times/
  24. business.gov.nl, UBO register: https://business.gov.nl/regulations/ubo-register-ultimate-beneficial-owner/
  25. Staatsblad 2026, 125, UBO access: https://zoek.officielebekendmakingen.nl/stb-2026-125.html
  26. Wet ter voorkoming van witwassen en financieren van terrorisme (Wwft), art. 4: https://wetten.overheid.nl/BWBR0024282
  27. business.gov.nl, Applying for eHerkenning: https://business.gov.nl/regulations/applying-for-eherkenning/
  28. Belastingdienst, This is how eHerkenning works: https://www.belastingdienst.nl/wps/wcm/connect/en/business/content/this-is-how-eherkenning-works
  29. Belastingdienst, logging in by legal form: https://www.belastingdienst.nl/wps/wcm/connect/nl/betalenenontvangen/content/buitenlands-rekeningnummer-doorgeven-of-wijzigen
  30. business.gov.nl, How to set up a start-up in the Netherlands: https://business.gov.nl/starting-your-business/starting-situations/how-to-set-up-a-startup-in-the-netherlands/
  31. RVO, Facilitators for start-ups: https://english.rvo.nl/topics/residence-permit-foreign-startups/facilitator-startups
  32. business.gov.nl, Residence permit for foreign start-ups: https://business.gov.nl/coming-to-the-netherlands/permits-and-visa/residence-permit-for-foreign-startups/
  33. Voorschrift Vreemdelingen 2000, art. 3.20 and Annex 8a: https://wetten.overheid.nl/jci1.3:c:BWBR0012002&artikel=3.20
  34. IND, Required amounts and income requirements: https://ind.nl/en/required-amounts-income-requirements
  35. Vreemdelingenwet 2000, art. 21: https://wetten.overheid.nl/jci1.3:c:BWBR0011823&artikel=21
  36. Staatsblad 2024, 83, decree of 9 April 2024: https://zoek.officielebekendmakingen.nl/stb-2024-83.html
  37. business.gov.nl, Moving your business to the Netherlands: https://business.gov.nl/starting-your-business/starting-situations/moving-your-business-to-the-netherlands/
  38. KVK, Registering a sole proprietorship if you live abroad: https://www.kvk.nl/en/registration/how-do-i-register-a-sole-proprietorship-if-i-live-abroad/
  39. business.gov.nl, Registering with the Netherlands Tax Administration: https://business.gov.nl/starting-your-business/registering-your-business/registering-with-the-netherlands-tax-administration/
  40. business.gov.nl, What qualifies you as a Dutch entrepreneur: https://business.gov.nl/starting-your-business/preparations/what-qualifies-you-as-a-dutch-entrepreneur/
  41. Regeling kansspelen op afstand, art. 2.1: https://wetten.overheid.nl/BWBR0044767/2026-04-01/0
  42. business.gov.nl, All tax schemes for starting companies: https://business.gov.nl/finance-and-taxes/deductibles-and-schemes/all-tax-schemes-for-starting-companies/
  43. Staatsblad 2026, 159, Wtta commencement: https://zoek.officielebekendmakingen.nl/stb-2026-159.html
  44. Wet op de vennootschapsbelasting 1969, art. 22: https://wetten.overheid.nl/BWBR0002672/2026-01-01/0
  45. Wet op de dividendbelasting 1965, art. 5: https://wetten.overheid.nl/BWBR0002515
  46. Wet op de omzetbelasting 1968, arts. 9 and 25a: https://wetten.overheid.nl/BWBR0002629
  47. Belastingdienst, Filing a VAT return: https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/
  48. business.gov.nl, Filing your corporate tax return: https://business.gov.nl/finance-and-taxes/filing-tax-returns/filing-your-corporate-tax-return-vpb-in-the-netherlands/
  49. Staatsblad 2024, 434, 30 percent ruling: https://zoek.officielebekendmakingen.nl/stb-2024-434.html
  50. business.gov.nl, Foreign entities and branches: https://business.gov.nl/running-your-business/legal-forms-and-governance/foreign-entities-and-branches/
  51. Handelsregisterbesluit 2008, art. 24: https://wetten.overheid.nl/BWBR0024067
  52. KVK, Registering foreign companies in the Business Register: https://www.kvk.nl/en/registration/registering-foreign-companies-in-the-business-register/
  53. Wet op de formeel buitenlandse vennootschappen: https://wetten.overheid.nl/BWBR0009191
  54. KVK, The KVK number: https://www.kvk.nl/en/about-the-business-register/kvk-number-all-you-need-to-know/
  55. business.gov.nl, Registration with the NVWA: https://business.gov.nl/regulations/registration-and-accreditation-netherlands-food-and-consumer-product-safety-authority/
  56. Uitvoeringsbesluit loonbelasting 1965, art. 10eb: https://wetten.overheid.nl/BWBR0002489
  57. Belastingdienst, The 30 percent ruling, content of the scheme: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/extraterritoriale_kosten_en_de_30procentregeling/inhoud_van_de_regeling/inhoud_van_de_regeling

DutchRegist: Company Formation Cost in the Netherlands What the state and the notary charge, item by item, from the KVK fee to the notary's indication; never our price.

DutchRegist: UBO Register in the Netherlands Who must be filed as an ultimate beneficial owner, by when, and who may see the entry since July 2025.

Frequently Asked Questions

Do I need a residence permit to own or direct a Dutch company?

No. You may own and direct a Dutch company while living abroad, provided the business has structural physical activity in the Netherlands and a Dutch business address. Book 2 of the Civil Code sets no residence or nationality condition for a BV director. Being on your own BV's payroll while living abroad, however, gives no right to reside.

Can I register a Dutch company online from abroad if I am not an EU citizen?

Not as a natural person. The electronic deed is open only to nationals of an EU member state (art. 2:175a lid 1 BW), and an EU-recognised eID does not replace nationality. A non-EU founder signs a written power of attorney for the paper deed in Dutch. A company founder may use the online route, signing through its authorised director.

Can I use a virtual address or a P.O. box as my Dutch business address?

A P.O. box, never. The address may be your own premises, a lease or purchase contract, or a third party's address with their signed declaration of consent. An address sold together with bookkeeping, tax returns or legal work for the same company is a trust service that needs a DNB licence under the Wtt 2018.

Will a Dutch bank open an account for a company whose director lives abroad?

It depends on the bank. The government portal says rules differ between banks, and some accept a foreign address if at least one owner lives in the Netherlands. Approval often takes 2 to 8 weeks and starts after the KVK number is issued. A SEPA account held abroad in the business's name may also serve. No approval rate is published.

Is limited liability only effective once the share capital is paid in?

No. The BV exists from the notarial deed, the practical minimum capital is EUR 0.01, and the bank statement on paid-up capital was abolished on 1 October 2012. What does create personal exposure is acting before the first registration: for those acts the directors are jointly and severally liable (art. 2:180 lid 2 BW).

What happens if I don't register in the Netherlands?

Not registering a business that must be registered breaks the law and is punishable under the Economic Offences Act with a fine or imprisonment. Failures to file are also prohibited by art. 47 of the Handelsregisterwet 2007. For a BV the notary files the first registration; every later change is then due within one week.

Can a foreigner start a business in the Netherlands?

Yes, and without living there. A founder abroad may start a Dutch business if it has structural physical activity in the Netherlands and a Dutch business address. A residence permit matters only for a founder from outside the EU, EEA and Switzerland who moves. Starting a business gives no Dutch citizenship, and owning one gives no right to live there.

What are the steps involved in starting a business in the Netherlands?

Decide on residence, choose the legal form, secure a Dutch business address, check the name and any sector permit, sign the deed, register with the KVK and the UBO register within one week of the deed (EUR 85.15 in 2026), receive the KVK, RSIN and VAT numbers, open the bank account, set up eHerkenning, and meet the first filings.

How much does it cost to start a business in the Netherlands?

The state charges EUR 85.15 for KVK registration in 2026, the same for every legal form. A BV needs no statutory minimum capital; EUR 0.01 is the practical minimum. The KVK indicates EUR 500 to EUR 1,500 for the notary, which is not a tariff. A residence permit adds EUR 423 (2026) only if you move.

Is $5000 enough to start a business?

No official source answers that question in general. The Dutch state's own charges for a BV are far lower: the KVK fee is EUR 85.15 (2026) and there is no statutory minimum capital. The one legal floor near that sum is the DAFT substantial capital of at least EUR 4,500 for a US founder's BV, kept in the business.

Is it hard for a US citizen to move to the Netherlands?

A US citizen can use the Dutch American Friendship Treaty (DAFT). For a BV it asks for substantial capital of at least 25 percent of paid-up capital, with a minimum of EUR 4,500, and the IND fee is EUR 423 (2026). The statutory decision period is 90 days, which the IND may extend to at most six months.

What is the Dutch startup visa and how does it work?

It is a one-year residence permit for a founder with an innovative product. The founder needs a signed agreement with a facilitator recognised by the RVO, of which there were 31 as at 29 September 2026. The IND fee is EUR 423 (2026), and the IND aims to decide within 90 days. Afterwards the founder continues under the self-employed scheme.

What is the 5 year rule in the Netherlands?

It usually refers to permanent residence. Under art. 21 of the Vreemdelingenwet 2000, a permanent permit requires five consecutive years of lawful, non-temporary residence, and it can be refused when the civic integration requirement has not been met. Owning a Dutch company is not, in itself, a route to residence.

What is the 30% rule in the Netherlands?

It is an employee allowance, not a founder scheme. An employer may pay a recruited employee from abroad up to 30 percent tax-free in 2026, if the salary exceeds EUR 48,013. The 2026 cap is EUR 78,600, reached at a salary of EUR 262,000. From 1 January 2027 the percentage falls to 27, under Staatsblad 2024, 434.

Do I need a business licence in the Netherlands?

There is no general business licence. The government portal names four types of permit: immigration, environment and planning, municipal, and sector or profession. Hospitality, healthcare, taxi transport and security need a permit before the business starts. An online gambling licence application costs EUR 61,300 under the Regeling kansspelen op afstand, in force 1 April 2026.