Foreign investors that want to open a company in the Netherlands
have a wide range of legal entities to choose from
. Before deciding to invest in the Netherlands
, entrepreneurs should know what type of company is best suited for their specific business needs.
Types of structures in the Netherlands
- general partnership (VoF);
- limited partnership (CV);
- professional partnership;
- private limited company (BV); and
- public limited company (NV).
None of the partnerships have legal personality. At least two partners are required to form a general partnership, limited partnership or professional partnership.
Minimum share capital required in the Netherlands
The minimum share capital in the Netherlands depends on the type of company being established. For the companies with no legal personality, the partnerships, no minimum share capital is required.
A minimum paid share capital of 1 euro, split into non-transferable shares, is required for the private limited company. This is the most popular form if legal entity in the Netherlands.
Public limited companies in the Netherlands require a minimum subscribed capital and minimum paid-up capital of 45,000 euros.
Other taxes for companies in the Netherlands
include the corporate income tax
, which has a progressive rate: 20% for taxable income up to 200,000 euros and 25% for taxable income
above 200,000 euros. A capital duty of 0, 55% is levied when the necessary capital is submitted for the formation of a company and afterwards at any increase of the company’s capital
The incorporation procedure for Dutch private limited companies and public limited companies required the presence of a notary. Our law firm in the Netherlands can provide complete company incorporation services.