Search Info
NL
Netherlands
Doing Business
Netherlands Business Guide
The Netherlands is a founding EU member with a highly open economy, skilled English-speaking workforce, and strong logistics infrastructure. A top destination for foreign businesses entering Europe.
Learn More
Netherlands Business GuideNL
Netherlands
Corporate Income Tax
Netherlands Tax Brief
The Netherlands applies a 19% corporate income tax rate to taxable profits up to EUR 200,000 and 25.8% to the excess. Capital gains are generally taxed under the normal corporate income tax rules, alt…
Learn More
Netherlands Tax BriefGeneral CIT Rate
25.8
CIT Return Due Date
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date
Tax should be paid within six weeks from the date of assessment.
Estimated Payment Due Date
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Resident WHT (Dividend/Interest/Royalty)
15/0*/0*
Non-Resident WHT (Dividend/Interest/Royalty)
15/0*/0*
General Capital Gain Tax Rate
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Composite Effective Average Tax Rate
24.47
Composite Effective Marginal Tax Rate
22.83
NL
Netherlands
Value-Added Tax
Netherlands GENERAL VAT RATE
21%
GENERAL VAT RATE FOR NETHERLANDS
NL
Netherlands
Value-Added Tax
Netherlands Netherlands
21%
Standard VAT for Netherlands
NL
Netherlands
Legal Entity Types
Netherlands BV
Besloten Vennootschap
BV is one of the most common types of companies in the Netherlands and is also one of the most popular types of companies. It is a limited liability company, and its shareholders can be individuals or…
Learn More
Netherlands BVOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. In principle, the minimum amount for account opening and tax identification number is 1 euro, and it is recommended to start with 2000 euros.
Capital Injection Not Required
See Memo
Capital Injection Requirement
1. It is necessary to actually pay 100% of the registered capital after the establishment of the company.
NL
Netherlands
Legal Entity Types
Netherlands NV
Naamloze Vennootschap
NV is a legal entity in the Netherlands, formally known as Naamloze Vennootschap and abbreviated as NV. It is a type of company with limited liability and a merged ownership structure. NV can particip…
Learn More
Netherlands NVOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
No requirement
Requirements For Directors
at least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
45,000 euros
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Global - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
