World Watch/Netherlands/Starting a Business

Starting a Business · Netherlands

Starting a business in Netherlands: foreigner's guide (2026)

EasyDutch Civil Code (Book 2, on legal persons / the 'Flex-BV' rules) and the Trade Register Act (Handelsregisterwet), administered by the Netherlands Chamber of Commerce (KVK) and a civil-law notary; tax registration via the Belastingdienst. EU member state baseline applies.Country index 93 · A+

Netherlands shaded by its starting a business status

The Netherlands is one of the easier places for a foreigner to incorporate. There are no foreign-ownership restrictions on the standard private limited company (BV) — non-residents and foreign entities may own 100% — minimum share capital is just EUR 0.01, and since January 2024 a BV can be incorporated remotely via a digital notarial deed. The main steps are a notarial deed of incorporation, KVK Business Register registration, and tax registration; the practical constraints are the mandatory civil-law notary and (for non-EU founders) a separate residence/work permit.

Key points

Foreign ownership — no limits

Non-resident individuals and foreign legal entities can be shareholders of a Dutch BV and may own 100% of the company; no Dutch-resident director is required, though a registered Dutch business address is needed.

Minimum capital — EUR 0.01

Since the 2012 'Flex-BV' reform there is no substantial minimum capital; a BV can be formed with as little as EUR 0.01 of issued share capital, paid in cash or in kind.

Official setup steps (BV)

Four core steps: (1) a civil-law notary draws up the articles of association in a notarial deed of incorporation; (2) deposit the (minimum EUR 0.01) starting capital; (3) register in the KVK Business Register, which issues a KVK number; (4) register with the Tax Administration (Belastingdienst) for VAT/corporate tax.

Notary mandatory; remote/digital incorporation possible

A BV cannot be self-registered — a Dutch civil-law notary must execute the deed. Since 1 January 2024 incorporation can be done entirely online via a digital notarial deed using an audio-video connection, without physically visiting the notary.

Costs and timeline

Civil-law notary fees for a standard BV typically run roughly EUR 500–1,500, plus a one-time KVK Business Register registration fee. The full process commonly takes about 1–4 weeks depending on the notary and document readiness; a registrant needs a citizen service number (BSN) and can register online with DigiD.

Non-EU founders need a residence/work permit

EU/EEA/Swiss nationals can simply register. Non-EU/EEA founders generally need an IND residence permit — the start-up permit (1 year, requires an approved facilitator; IND consults the Netherlands Enterprise Agency/RVO) or the self-employed-person permit (must show essential added value to the Dutch economy). Company formation itself is open, but the right to reside and work is separate.

Timeline - major decisions & events

Nov 11, 2025lawofficial
Senate Approves Labour-Staffing Certification Act (WTTA)

The Eerste Kamer approved the Wet toelating terbeschikkingstelling van arbeidskrachten, requiring all companies that supply workers to obtain a government licence and post a €100,000 security deposit before operating; the law enters into force 1 January 2027. New businesses relying on temporary or agency workers must now vet whether their staffing suppliers hold a valid admission.

Eerste Kamer der Staten-Generaal
Jan 1, 2024law
Digital BV Incorporation Act (DOBV) Enters into Force

Implementing EU Directive 2019/1151, the Wet Online oprichting besloten vennootschap allowed EU nationals to incorporate a Dutch BV entirely online via video-link with a civil-law notary — no physical attendance, no ink signature — with English-language articles of association now permitted. The reform materially cut the time and cost of company formation for both domestic and cross-border founders.

Houthoff
Jun 14, 2023law
UBO Access Restriction Act Published — Blanket Public Access Ended

Following the November 2022 CJEU judgment, the Netherlands published an amending act limiting Dutch UBO-register access to competent authorities and persons with a demonstrable legitimate interest, ending unrestricted public searches. Entrepreneurs registering or amending ownership data must now navigate a restricted-access regime when conducting due diligence on counterparties.

Linklaters
Nov 22, 2022decisionofficial
CJEU Strikes Down Public UBO Registers (Cases C-37/20 & C-601/20)

The Court of Justice of the EU ruled that the 5th Anti-Money Laundering Directive's requirement for fully public UBO registers violated the fundamental rights to privacy and data protection under the EU Charter. The Netherlands immediately suspended public access to its UBO register, triggering an urgent legislative overhaul and creating compliance uncertainty for founders and investors.

Court of Justice of the European Union
Jan 1, 2021law
WHOA Pre-Insolvency Restructuring Law Enters into Force

The Wet homologatie onderhands akkoord (Dutch Scheme) introduced a court-confirmed, out-of-court restructuring mechanism allowing a debtor to bind dissenting creditor classes to a restructuring plan without entering formal bankruptcy. Around 150 cases were pending by end of 2021, giving distressed startups and SMEs a viable rescue route short of liquidation.

CMS Law
Sep 27, 2020lawofficial
UBO Register Mandatory for All Dutch Legal Entities

The UBO Registration Implementation Act entered into force, requiring all Dutch legal entities (BVs, NVs, foundations, cooperatives, partnerships) to disclose beneficial owners holding ≥25% stake or control to the KvK-maintained register. Entities established before this date had until 27 March 2022 to comply; non-compliance risked fines from the Dutch Economic Enforcement Office.

Business.gov.nl
Jan 1, 2015lawofficial
Netherlands Startup Visa Launched for Non-EU Founders

The Dutch government introduced a one-year startup residence permit for non-EU nationals wishing to launch an innovative company in the Netherlands under the guidance of an RVO-accredited facilitator, with a pathway to a self-employed permit after year one. It was the first dedicated immigration route for international startup founders and positioned the Netherlands as a European startup hub.

Business.gov.nl
Jan 1, 2014lawofficial
Chamber of Commerce Act 2013 — Single National KvK, Registration Fees Abolished

The Wet op de Kamer van Koophandel 2013 merged the former network of regional chambers into one national KvK organisation and replaced compulsory annual registration levies with direct Ministry of Economic Affairs funding. Business registration in the Handelsregister became free of charge for registrants, lowering the recurring cost of operating.

Eerste Kamer der Staten-Generaal
Oct 1, 2012lawofficial
Flex-BV Act — €18,000 Minimum Capital Requirement Abolished

The Wet vereenvoudiging en flexibilisering bv-recht replaced the €18,000 minimum paid-up share capital with a symbolic €0.01 minimum, removed mandatory share-transfer restrictions, and permitted flexible share classes with separated voting and profit rights. The reform dramatically lowered the financial barrier to incorporating a Dutch private company and made the BV one of the most accessible corporate forms in Europe.

Library of Congress Global Legal Monitor
Jan 1, 2007lawofficial
Handelsregisterwet 2007 — Modern Trade Register Act Consolidates Registration Framework

The Trade Register Act 2007 established the legal foundation for the centralised Dutch Business Register (Handelsregister) maintained by the KvK, mandating registration for all business forms — sole traders, BVs, NVs, partnerships, foundations — and codifying the third-party effect principle whereby registered information is legally binding on third parties. It remains the primary statute governing who must register and what information must be disclosed.

KVK — Kamer van Koophandel

Netherlands - other topics

Last verified 5/23/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →