Starting a Business - Netherlands

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.

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.

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.

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.

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.

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.