The lawyer you want for a Dutch market entry is not the one who can incorporate a private limited company (BV) fastest: incorporation by a civil-law notary usually takes days and requires only €0.01 in share capital. Choose the adviser who asks what the entity is for, tells you honestly whether you need a BV at all, and sees the employment, immigration and contract consequences of the structure you choose.
Why does the structure come before incorporation?
Because the costly choices are made in week one. Who signs on behalf of the company in the Chamber of Commerce (KvK) register, how the founders’ shares vest, and whether the first Dutch hire is an employee or a contractor all follow from the structure, and are hard to undo two years later.
BV, fêstiging, of noch neat?
A besloten vennootschap (BV) is the standard Dutch private limited company. It is a separate legal person, shareholders are in principle not liable beyond their contribution, and the minimum share capital is one eurocent. It is incorporated by a Dutch civil-law notary by notarial deed (Article 2:175 BW) and then registered with the Chamber of Commerce (KvK).
In fêstiging fan jo besteande bûtenlânske bedriuw is gjin aparte rjochtspersoan: de memmekantoar draacht de oanspraaklikens, en de fêstiging is sûnder notaris by de KvK registrearre. It kin it juste antwurd wêze foar in fertsjintwurdigingskantoar of in earste ferkeapoanwêzigens, en it ferkearde op it momint dat jo lokaal risiko of lokaal personiel oannimme.
En soms is it antwurd noch gjin fan beiden. As jo in merk testen fia in distributeur of in agint, kin in goed opstelde oerienkomst it wurk dwaan sûnder in entiteit - hoewol Nederlânske en Jeropeeske agintskipswetjouwing kommersjele aginten rjochten jout by beëiniging dy't it wurdich binne om te begripen foardat jo tekenje.
Wat hâldt ynkorporaasje yn 'e praktyk yn?
De notaris hat identifikaasje nedich fan 'e oprjochters en úteinlike begunstigden, de statuten, en de details fan 'e earste direkteuren. Net-ynwenner oprjochters kinne meastentiids in bedriuw oprjochtsje mei in folmacht sûnder te reizgjen. Nei oprjochting wurdt it bedriuw registrearre by de KvK, en de úteinlike begunstigden moatte registrearre wurde yn it UBO-register. Sûnt de wet fan 2025 dy't tagong ta de UBO-registers beheint, is dat register net mear iepen foar it publyk: tagong is beheind ta befoege autoriteiten, ynstellingen dy't kliïntenûndersyk útfiere, partijen dy't in legitime belang oantoane kinne, en de registrearre persoanen sels.
What should you look for in an adviser?
Look for an adviser who connects the deed to company law, employment, immigration and tax. Six points show whether they do:
1. Se freegje wêrfoar de entiteit is
Holdingstruktuer, eksploitaasjemaatskippij, wurkjouwer fan it Nederlânske team, kontraktpartij foar EU-klanten - dit liedt ta ferskillende antwurden. In adviseur dy't in offerte jout foar "in BV" sûnder te freegjen, offertearret foar in formulier, net foar advys.
2. Se binne dúdlik oer wat in notaris docht en net docht
De notaris fiert de akte út en is bûn oan ferplichtingen fan ûnpartidichheid. De notaris is net jo adviseur oer de oandielhâldersoerienkomst, de vesting, of de arbeidsoerienkomsten. Begrip fan dy arbeidsferdieling besparret oprjochters de needsaak om oan te nimmen dat in foltôge ynkorporaasje betsjut dat de struktuer is beoardiele.
3. Se behannelje wurkgelegenheid en ymmigraasje, of sizze dúdlik dat se dat net dogge
The first Dutch hire raises a written employment contract, a probation period that is only valid within the limits of Article 7:652 BW, notice periods, pension, and — for non-EU staff — sponsorship. If you intend to bring in staff from outside the EU, the company itself must be recognised as a sponsor (erkend referent) by the IND, a process worth starting early rather than after the offer letter.
4. Se neame it salaris fan 'e direkteur foardat jo der ferrast troch binne
A director who is also a substantial shareholder falls under the Dutch customary wage rules (gebruikelijkloonregeling, Article 12a of the Wage Tax Act 1964); for 2026 the reference figure is €58,000 gross a year. Founders planning to take little or no salary in year one need to know this at the outset, and to take tax advice on it specifically.
5. Se ferheegje de belestingposysje fan 'e ynkommende meiwurker akkuraat
De ekspatregeling, lang bekend as de 30%-regeling, lit in kwalifisearjende ynkommende meiwurker in diel fan har salaris belestingfrij ûntfange. Foar regelingen dy't foar 1 jannewaris 2024 begûn binne, bliuwt dat op 30% foar de folsleine termyn. Foar regelingen dy't op of nei dy datum begûn binne, giet 30% troch oant 2026 en sakket nei 27% fan 1 jannewaris 2027 ôf, wêrby't de salarisdrompel tagelyk omheech giet. Elke adviseur dy't in fêste "30% foar fiif jier" yn 2026 sitearret, wurket mei ferâldere materiaal.
6. Se sette de oandielhâldersôfspraak op it krityske paad
Book 2 of the Dutch Civil Code (BW) does not supply founder vesting, drag-along and tag-along, deadlock resolution, or a leaver regime. Leave that document until after launch and it gets negotiated once the founders have already fallen out — the worst possible moment.
Which obligations follow after incorporation?
Four obligations under Book 2 BW and Dutch employment law catch newcomers out most often:
- Oanspraaklikens fan direkteuren. A Dutch director is liable to the company for improper management (Article 2:9 BW), and in bankruptcy the bar is lower than most founders expect (Article 2:248 BW).
- Yntsjinje. Annual accounts must be filed with the KvK, at the latest twelve months after the financial year ends (Article 2:394 BW). Late filing creates a presumption of improper management in a later bankruptcy (Article 2:248(2) BW).
- Undernimmingsried. From fifty employees, a works council becomes compulsory under Article 2 of the Works Councils Act (WOR), with advice and consent rights that affect reorganisations and terms of employment.
- Untslach hat in grûn nedich. Der is gjin ûntslach "nei wille": de Nederlânske wet fereasket in wettelike grûn en in rûte fia it UWV of de kantonrjochter, en de ûntslagfergoeding rint fan dei ien ôf op.
What should you ask before you engage an adviser?
Ask these questions before you sign an engagement letter or instruct the notary:
- Mei it each op wat wy yn Nederlân dogge, soene jo no überhaupt in entiteit foarmje?
- Wat is ynbegrepen yn jo ynskriuwingspriis en wat net - spesifyk, sit de oandielhâldersôfspraak deryn of derbûten?
- Sille jo ek de earste arbeidskontrakten opstelle, en kinne jo it bedriuw sponsorregistrearje by de IND?
- Wa tekenet foar it bedriuw nei oprjochting, en hoe beheine wy dy autoriteit yn 'e KvK-registraasje?
- Wat sil dizze struktuer lestich meitsje as wy yn trije jier in ronde ophelje of ferkeapje?
What can we do for you with setting up a company?
Us bedriuwsjuristen advise foreign companies and founders entering the Netherlands, from Eindhoven en Amsterdam, in English and Dutch:
- We advise on the choice between a BV, a branch or a distribution or agency agreement.
- We prepare the articles of association and coordinate the deed with your notary.
- We draft the shareholders’ agreement, including vesting, leaver and deadlock provisions.
- We draft the first employment contracts and handle the IND application for recognised sponsor status.
- We tell you when a matter needs a tax adviser: international tax structuring is not part of our practice.
Gearfetting
- Incorporating a BV takes days; the choices that shape it (entity purpose, ownership, first hires) need to come first.
- In filiaal of in distribúsjeoerienkomst kin better geskikt wêze oant jo lokaal risiko of personiel op jo nimme.
- Watch the customary wage for director-shareholders (€58,000 for 2026) and the expat ruling, which drops from 30% to 27% on 1 January 2027 for rulings started from 2024.
- Directors face liability under Articles 2:9 and 2:248 BW, and late filing of annual accounts creates a presumption of improper management.
- The UBO register is no longer open to the public, but registration remains compulsory.
Faak Stelde Fragen
Hokker Nederlânsk advokatekantoar is it bêste foar bûtenlânske bedriuwen dy't har yn Nederlân fêstigje?
It depends on what the entity is for. A large firm suits an entry that is part of a financed transaction with regulatory approvals; a mid-sized or boutique firm usually fits an operating entry better. Test whether the firm drafts the shareholders’ agreement, can apply for IND recognised sponsor status, and works in English on the documents.
Hoe lang duorret it om in BV op te rjochtsjen?
Incorporation itself usually takes days once the notary has identification, the articles and the UBO information. Agreeing the shareholders’ agreement, opening a bank account and IND sponsor recognition take longer.
Moat ik yn Nederlân wenje om regisseur te wêzen?
No. Book 2 BW does not require directors to be resident. Residence does matter for banking, the company’s tax residence and your own right to stay and work.
Hoefolle oandielkapitaal haw ik nedich?
The statutory minimum for a BV is €0.01. In practice, capitalise the company so it can trade without immediate shareholder loans, since thin capitalisation surfaces later in directors’ liability disputes.
