Company formation
Branch Office Registration in the Netherlands for Foreign Companies
Your KVK file, Forms 6, 11 and 13 and the filing route prepared for your director's signature, then the tax registrations that follow.
- KVK registration fee EUR 85.15, one-off (2026)
- No notarial deed and no capital for a branch
- Filing by post or through a Dutch notary: no flight needed for an ordinary foreign company
What's included
We prepare and coordinate the registration of a foreign company's Dutch establishment, part of our company registration netherlands practice.
Classification first
Is the Dutch activity a permanent establishment (art. 3(4) Wet Vpb, the treaty first)? Is the parent formally foreign? Branch or BV?
The KVK file
The document checklist, the age limits, the four accepted languages, and legalisation where an official lives outside the EU.
Forms 6, 11 and 13
Prepared in Dutch for your director's signature; the English versions are a guide only.
Filing by the route that fits
At a KVK office by appointment, by post with legalised copies, or through a Dutch civil-law notary (notaris).
The tax registrations that follow
The Belastingdienst letter, the VAT number, and payroll registration if staff work here. Running returns sit with our Dutch bookkeeping services, a separate service.
Running the branch
Register changes within one week, the yearly deposit of home-country accounts, and the extra filings of a formally foreign company.
Where the service stops
We never act as branch manager, authorised representative or director, and our address is never part of this engagement. Legalisation is done abroad.
When a foreign company needs a Dutch branch registration
Every foreign company with an establishment in the Netherlands registers with the KVK (art. 5 sub d Handelsregisterwet 2007).
- An establishment in the Netherlands?Every foreign company with one registers with the KVK (art. 5 sub d Hrw 2007); test it nextNo branch to register; a representative office registers nothing until it trades
- A permanent establishment: the treaty's definition, or without a treaty art. 3(4) Wet Vpb?A fixed place of business, or a site beyond twelve months: continueNo permanent establishment under that test
- Storage, display or delivery only (art. 3(5) Wet Vpb)?Belastingdienst only, KVK optionalContinue
- Parent outside the EEA, all or nearly all business here, no real link with its home state?Branch plus the formally-foreign regime (Wfbv)KVK branch registration
- Supplies paid workers in or to the Netherlands?Waadi registration, even without a Dutch branchNo Waadi registration on this ground
- A permanent establishment
A treaty's definition governs; without one, a fixed place of business, and a site only beyond twelve months (Wet Vpb, art. 3(4)). Treaties differ: read what to ask a Dutch tax advisor before engaging one.
- Storage, display or delivery only
Excluded as preparatory or auxiliary (art. 3(5), anti-fragmentation in art. 3(6)). Belastingdienst registration only, KVK optional; in the cases art. 12(3) Wet OB covers, the customer accounts for the VAT. See fiscal representation in the Netherlands.
- Non-EEA, trading only here
A non-EEA company working all or nearly all in the Netherlands, with no real link to its home state, is formally foreign (Wfbv, art. 1(1)). EU and EEA companies are outside it; since Brexit, a UK company is not.
- Supplying workers
Supplying paid workers in or to the Netherlands means Waadi registration, even without a Dutch branch.
- A "representative office"
Not a legally defined or regulated entity. It registers nothing; once it trades, it is a branch.
How branch registration works, step by step
Eight steps, with the official timing where one is published.
Statutory or official timePractice indicationNo official time
- ClassifyYou with usNo official time
- DocumentsYou and the issuing bodiesHome-register proof under 1 month; population extract under 2 months
- Forms 6, 11 and 13Us; your director signs
- FileAt the KVK, by post or through a notaryWithin one week of the fact; a future start date registered 1 week before it
- The KVK registersThe KVKNo official time published
- Belastingdienst letterThe BelastingdienstWithin 2 weeks of the start date; VAT number within 10 working days
- Payroll registrationUs or you, if staff work hereNo official time
- Bank accountYou with the bankOften 2 to 8 weeks; the bank decides
Classify
Permanent establishment or not, formally foreign or not, branch or BV. You with us · no official time.
Collect the documents
In Dutch, German, English or French; legalised where the official lives outside the EU. You and the issuing bodies · home-register proof under 1 month, population extract under 2 months.
Prepare the forms
Form 6 for the company, Form 11 per official, Form 13 for a representative and the content of their power of attorney. Us; your director signs.
File
At a KVK office by appointment, by post with scanned signatures, or through a Dutch notary (KVK, registering foreign companies). Within one week of the fact; a future start date is registered 1 week before it.
The KVK registers
Not on the spot; the KVK number, establishment number and fee invoice arrive by post. KVK · no official time is published for a first registration.
The Belastingdienst writes
Informed automatically, it states where tax is due and issues a VAT number where due. Letter within 2 weeks of the start date; VAT number within 10 working days.
Payroll
If staff work here, the form Aanmelding Onderneming buitenland; see what an employer pays on top of a Dutch salary. Us or you · no official time.
Bank account
Usually after the KVK number: the Dutch business bank account page. You with the bank · often 2 to 8 weeks; the bank decides.
Not sure your Dutch activity is a permanent establishment?
The classification comes first on every file, before any form is signed. Tell us what the company will do here.
Documents the KVK needs
All in Dutch, German, English or French, or with a certified translation.
- Proof of registration in the home register, at most 1 month old
- Certified deed of incorporation and articles of association
- Certificate of incumbency, or a deed, showing the appointed board
- A legalised identity copy for each director and representative not visiting the KVK
- For a non-resident official: a population-register extract, at most 2 months old
- Proof of the right to use the Dutch address, unless it is a director's home
- A Dutch power of attorney with the directors' original signatures, if a representative files
- Formally foreign company: the details of the holder of all shares, if any
- Signed Dutch Forms 6, 11 and 13, as applicable
Dutch requirements: fees, deadlines and filings
What the Dutch state charges and requires; our own fee is on request. Other legal forms are set out under company formation cost netherlands.
Dutch state fees, deadlines and filings for a branch in 2026, with the legal basis of each row.
| Item | Figure | Legal basis |
|---|---|---|
| KVK registration fee, one-off, VAT-exempt | EUR 85.15 (2026), the same for every legal form | Art. 5 Financiële regeling handelsregister 2019; KVK fee page |
| Certified extract | Digital EUR 9.60, paper EUR 19.20 (2026) | The same regeling, tariff annex |
| Capital | None of its own; a non-EEA parent's issued capital is recorded, not paid in | Art. 25 Handelsregisterbesluit 2008 |
| Notarial deed | None required; the notary is one optional filing route | KVK, registering foreign companies |
| Register changes | Within one week of the fact | Art. 20(2) Hrw 2007 |
| Home-country accounting documents | Deposited each time, as published at home, in Dutch, German, English or French | Art. 24(5) and art. 26(4) Hrb 2008 |
| Corporate income tax on the taxable Dutch amount | 19 percent up to EUR 200,000; 25.8 percent above (2026) | Art. 17 and art. 22 Wet Vpb; KVK BV page |
| Formally foreign: Dutch-law annual accounts | Within five months of year end, extendable by at most six | Art. 5(2) Wfbv |
| Formally foreign: proof of home registration | Before 1 April each year, issued at most four weeks before | Art. 5(3) Wfbv |
| IND recognition as a sponsor (only if a non-EU employee moves) | EUR 5,080; EUR 2,539 for an undertaking with at most 50 employees, counted across its group | IND fee table 2026; VV 2000 art. 1.11(2)(b) |
Branch or BV: the differences that matter
Officially, a branch brings in practice the same work and obligations as a BV (business.gov.nl, branch office or subsidiary). The BV route is setting up a subsidiary in the Netherlands, or buyer-side help with the notarial share transfer of a ready-made Dutch BV.
The official comparison plus the statutes. business.gov.nl adds that some European clients prefer a European structure.
| Aspect | Branch | BV |
|---|---|---|
| Legal status | Not a legal entity, fully dependent on the head office | A Dutch legal person |
| Liability | The foreign company; its director at home answers for everything in the Netherlands | Set out on the Dutch BV page |
| Formation | KVK registration of the establishment, no deed | Notarial deed (art. 2:175 BW); English electronic deed for EU nationals (art. 2:175a BW) |
| Capital | None of its own | No statutory minimum (art. 2:178 BW) |
| Workload | The same amount of work and obligations as a BV | The same |
| Profit to the parent | No shares, so outside the scope of art. 1 Wet DB | Dividends: 15 percent withholding (art. 5 Wet DB) |
| UBO register | No UBOs listed; formally foreign: the holder of all shares (art. 2 Wfbv) | Set out on the Dutch BV page |
Problems we solve
Five situations that stall a branch file.
- "We cannot fly in"
An ordinary foreign company files by post or through a Dutch notary; a formally foreign company cannot file by proxy. We settle the route at classification.
- The formally-foreign surprise
No proxy; the sole shareholder registered; register number and status on stationery; directors jointly liable until registered; Dutch-law accounts and the 1 April proof; managers treated as directors (Wfbv arts. 2, 3, 4, 5 and 7); two sets of financial statements filed.
- Conflicting advice on branch accounts
Two official pages disagree. We follow art. 24(5) and art. 26(4) Hrb: the home-country accounts are deposited in so far as they are published at home.
- "Do I need a residence permit?"
Not to run the business from abroad. A representative who moves here needs residence and/or work permits; a non-EU hire may need a recognised sponsor.
- Expired documents
At filing, home-register proof must be under 1 month old and a population extract under 2 months. We order them last.
Trading only in the Netherlands from outside the EEA?
The formally-foreign regime decides who signs, so we check it before the forms are drafted. Tell us where the parent is incorporated.
Why work with us
Two questions open every branch file: permanent establishment or not, formally foreign or not. They decide who signs, what is filed each year and which taxes follow. Your director signs; the KVK registers.
Joost van Leeuwen, company formation and company law lead, Amsterdam; Dutch, English and German.
Related services
- The BV alternativeA Dutch legal person, formed by notarial deed, with no statutory minimum capital.
- An address, separatelyA separate, domicile-only service, never part of a branch registration.
- The VAT numberThe VAT number a permanent establishment or a seller without one needs.
Frequently Asked Questions
Is a Dutch branch cheaper or simpler than a BV?
Not by much in practice. business.gov.nl states that a branch brings the same amount of work and obligations as a BV. A branch needs no notarial deed and no capital of its own, but a BV has no statutory minimum capital either (art. 2:178 BW). Our fee for either route is on request.
Who is liable for the branch's debts?
The foreign company. A branch is not a legal entity and depends fully on its head office, and business.gov.nl notes that the foreign director in their home country is responsible for everything that happens in the Netherlands. For a formally foreign company, the directors are also jointly and severally liable with the company until it is registered (art. 4(2) Wfbv).
Can the branch be registered without anyone travelling to the Netherlands?
Yes, for an ordinary foreign company. The forms can be filed by post, with legalised identity copies and scanned signatures, or through a Dutch civil-law notary. A formally foreign company is different: the Wfbv rules out filing by proxy, so a director or the day-to-day manager files, and notaries may not sign Forms 6, 11 and 13.
Do I have to register a branch at all if I only have a warehouse or a sales agent here?
Only an establishment triggers the KVK duty. Storage, display and delivery are excluded from the permanent establishment definition (art. 3(5) Wet Vpb), and without a permanent establishment the company may register with the Belastingdienst only, with the KVK optional. Where a tax treaty applies, its own definition decides, and treaty definitions differ.
What is a permanent establishment in the Netherlands?
For corporate income tax, a treaty's definition applies where one exists. Otherwise it is a fixed place of business through which the enterprise is carried on, and a construction or installation site only beyond twelve months (art. 3(4) Wet Vpb). For VAT it is a place with sufficient facilities for running an independent enterprise.
What taxes does a Dutch branch pay?
A branch that is a permanent establishment is liable for corporate tax and VAT. Corporate income tax falls on the taxable Dutch amount (art. 17 Wet Vpb): 19 percent up to EUR 200,000 and 25.8 percent above in 2026. With staff working here, the company withholds payroll taxes. For VAT, the head office and the branch are one entrepreneur.
Does a branch file annual accounts in the Netherlands?
The company deposits its most recent home-country accounting documents at the KVK each time, in so far as and in the form they are published at home, in Dutch, German, English or French (art. 24(5) and art. 26(4) Hrb 2008). A formally foreign company also draws up Dutch-law annual accounts and files two sets of financial statements.
What is a formally foreign company, and does it apply to my UK, US or Swiss company?
It is a capital company incorporated outside the EU and EEA that carries on all or nearly all of its business in the Netherlands and has no real link with its home state (art. 1(1) Wfbv). Since Brexit, a UK company counts as non-EEA. A US, UK or Swiss company that also trades at home falls outside the regime.
What documents does the KVK need, and in which languages?
Proof of home registration under 1 month old, the certified deed and articles, a certificate of incumbency, legalised identity copies, a population-register extract under 2 months old for a non-resident official, proof of the Dutch address and the signed Forms 6, 11 and 13. Each in Dutch, German, English or French, or with a certified translation.
What does the Dutch state charge to register a branch?
A one-off KVK registration fee of EUR 85.15 in 2026, the same for every legal form and exempt from VAT (art. 5 Financiële regeling handelsregister 2019). No notarial deed and no capital are needed. A certified extract costs EUR 9.60 in digital form or EUR 19.20 on paper. Our own fee is on request.
How long does a branch registration take?
The KVK registers later, not on the spot, and publishes no processing time for a first registration of a foreign company, so we give none. Changes to an existing registration take 3 working days online and 7 by post. The tax letter follows within 2 weeks of the start date, the VAT number within 10 working days.
What is the difference between a subsidiary and a branch?
A subsidiary BV is a Dutch legal person formed by notarial deed (art. 2:175 BW); a branch is part of the foreign company, not a legal entity. A BV's dividends carry 15 percent withholding tax (art. 5 Wet DB). A branch issues no shares, so its profit transfer falls outside the scope of art. 1 Wet DB.
Does a branch register its UBOs in the Netherlands?
No. According to business.gov.nl, a branch of a foreign company does not list its ultimate beneficial owners in the Dutch UBO register. A formally foreign company is different in one respect: under art. 2 Wfbv it registers the holder of all its shares in the Business Register, where there is one.
Is the KVK number the same as the registration number, and what is the establishment number?
Yes, the 8-digit KVK number identifies the registration in the Business Register. Each establishment, a branch included, also receives a unique 12-digit establishment number, the vestigingsnummer. According to the KVK, a business does not have to use the establishment number to do business. Both numbers arrive by post with the fee invoice.
Can a foreigner open a Dutch bank account for the branch?
Usually once the KVK number has been issued. business.gov.nl says the approval process often takes between 2 and 8 weeks, and the bank alone decides whether to accept the company. No provider can promise an account: the timing and the decision both rest with the bank.
Ask us to plan your branch registration
Tell us where the parent is registered, whether staff will work here and when you plan to start; we reply with the route, the file and what the state charges.