Netherlands Business & Corporate Tax Guides
9 guides on Corporate tax, company forms, DGA, holding companies, and valuation.
Netherlands Board Member and Directors' Fees Tax Guide (Commissaris, Bestuurder, Raad van Toezicht, Commissarissenbeloning)
Dutch taxation of board members and directors' fees — commissarissen (supervisory board members) and bestuurders (executive board members) treated differently for wage tax, social insurance, and income tax purposes, the distinction between internal directors (werknemer-bestuurder — employed under an employment agreement) and external directors (commissaris — independent service provider), the 15% withholding tax on fees paid to non-resident directors (artikel 17 of tax treaties — the OECD model prevails), the vrijwilligersvergoeding (volunteer allowance up to €1,900/year tax-free for NPO board members), and the social insurance classification for directors (the working activities criterion — the RvB member is generally a werknemer for Zvw and WIA purposes).
Netherlands Business Expenses and Deductions Guide (Bedrijfskosten, Representatie, Auto, Reis, Opleiding, Gemengde Kosten)
Dutch business expense deductibility — bedrijfskosten (business expenses) criteria (the 3 criteria: zakelijk, noodzakelijk, gematigd), the gemengde kosten (mixed costs — representation, food, drink, gifts, and entertainment that are only 73.5% deductible), business use of car (autokosten — €0.23 per km tax-free, the bijtelling for private use), travel costs, training and education costs, home office costs (aftrek voor de werkruimte), and the 10-year record-keeping requirement (administratieplicht).
Netherlands Closing a Business Guide (Deregistratie KvK, Liquidatie BV/NV, Slotverklaring, Emigratie)
closing a business in the Netherlands — deregistration from the Handelsregister (KvK), liquidation procedures for BV and NV (the vereffening — winding up by the bestuurder with a notariële akte van ontbinding — notarial deed of dissolution), the slotverklaring (final declaration to the Belastingdienst — cancelling the VAT identification number and filing the final VAT return), the final corporate income tax return (aangifte Vpb for the liquidation period), the emigratie-aangifte (emigration tax return for the bestuurder if leaving the Netherlands), the zwarte-geld-regeling (black money arrangement — the 60% rate for undeclared assets disclosed during liquidation), the beëindigingsverklaring (the statement of termination for the KvK), and the administratiebewaarplicht (the 7-year record-keeping obligation after closure).
Netherlands Company Forms Guide (BV, NV, Coöperatie, Eenmanszaak, VOF, CV, FGR)
Dutch business legal forms — BV (besloten vennootschap — private limited company), NV (naamloze vennootschap — public limited company), Coöperatie (cooperative), Eenmanszaak (sole proprietorship), VOF (vennootschap onder firma — general partnership), CV (commanditaire vennootschap — limited partnership), and FGR (fonds voor gemene rekening — contractual fund).
Netherlands Corporate Tax Guide (Vennootschapsbelasting, Participation Exemption, Innovation Box)
Netherlands corporate income tax (vennootschapsbelasting) — 19%/25.8% rates, participation exemption (deelnemingsvrijstelling), innovation box (innovatiebox) 9% rate, fiscal unity, interest deduction limitations, thin capitalisation, and cross-border dividend/capital gains.
Netherlands DGA Guide (Director-Major Shareholder — Gebruikelijk Loon, Box 2, Dividend, Pension in BV)
the Netherlands DGA (directeur-grootaandeelhouder) tax regime — gebruikelijk loon minimum salary €56,000, box 2 dividend taxation at 24.5-31%, salary vs dividend optimisation, pension accumulation within the BV (oudedagsverplichting), DGA employment contract requirements, and exit strategies.
Netherlands Holding Companies Guide (Fiscal Unity, Participation Exemption, Dividend Withholding Tax, Structuring)
Dutch holding company taxation — the participation exemption (deelnemingsvrijstelling, 0% on dividends and capital gains from ≥5% qualifying subsidiaries), fiscal unity (fiscale eenheid) for consolidated tax filing, dividend withholding tax (15% with treaty reductions and the EU Parent-Subsidiary Directive exemption), the holding BV as a corporate investment vehicle, cooperative (coöperatie) as an alternative holding structure, substance requirements for holding companies, and the Dutch tax ruling practice for holding structures.
Netherlands Insolvency and Bankruptcy Tax Guide (Faillissement, Schuldsanering, Tax Debt Hierarchy, Herstructurering)
Dutch insolvency and bankruptcy taxation — the faillissement (bankruptcy) procedure, the tax position of the Belastingdienst as a preferential creditor, the belastingrente (interest) on tax debts, the schuldsanering (debt restructuring) for natural persons (WSNP), the fiscale eenheid (fiscal unity) loss offset upon insolvency, and the tax consequences of debt forgiveness (kwijtscheldingswinst).
Netherlands Starting a Business Guide (BV, Eenmanszaak, KvK Registration, Legal Forms)
starting a business in the Netherlands — BV (besloten vennootschap) formation via notary, eenmanszaak registration at KvK, VOF, commanditaire vennootschap, coöperatie, legal forms comparison, BTW number, and first-year obligations.