For AI founders · micro-SaaS · agents-as-a-service

Build with AI. Grow from the Netherlands.

One founder can now ship a product to the whole world. What no agent handles is the layer underneath: where your revenue is taxed, who owns your code, and how growth capital stays inside the company. The Dutch private limited company (BV) answers all three — from inside the EU, on clear rules.

Why AI founders pick a Dutch base

Micro-SaaS sells internationally from day one. That is exactly what the Dutch system is built for: an entry rate of 19% corporate tax on profit up to €200.000, a single quarterly VAT return for the entire EU through the One Stop Shop (OSS), an extensive tax-treaty network, and banks and payment providers that recognise the BV instantly. Incorporation works remotely, usually within weeks.

19%corporate income tax up to €200.000 profit (2026)
1 returnVAT for all EU consumer sales via the One Stop Shop (OSS)
0%on qualifying sale proceeds in the holding — the participation exemption
Why the Netherlands
The full case for AI founders, on the 2026 figures.
Micro-SaaS in a Dutch BV
How it works in practice, end to end.
Set up the BV
Costs, steps and the remote route.

The solo holding

The structure that fits this wave is a one-person design: a personal holding with one or more operating companies underneath — the solo holding. The holding owns your shares, your brand and your retained profit. The operating BV runs the product, signs the contracts and carries the risk. Our team of BV, holding and director-salary specialists sets this structure up for founders every week — holding, licence, salary design and the paperwork in between.

The solo holding, explained
One founder, a holding, products underneath.
Your code in the holding
The IP layer that makes you sale-ready.
The Dutch holding structure
Participation exemption and asset protection.

Revenue, VAT and payouts

Subscriptions to EU consumers carry the value-added tax (VAT) of your customer’s country — declared in one return, from one Dutch base. Business customers in the EU are invoiced with the reverse charge; customers outside the EU usually without VAT. Sell through the App Store or Google Play and the platform handles consumer VAT for you.

VAT on SaaS in the EU
One Dutch base, one OSS return.
Run your BV from anywhere
Substance, explained honestly.
Estonia vs the Netherlands
E-residency against a real EU operating base.

Your salary and your growth capital

As director-shareholder (DGA) of your own BV, a minimum salary rule applies: €58.000 in 2026. In a demonstrable growth phase it can be set lower — substantiated, and preferably agreed with the Dutch tax authority in advance. Profit you leave in the company is taxed at 19% and keeps compounding inside the business. Need cash personally without paying dividend? You may borrow up to €500,000 from your own BV on business terms.

The director salary rule
And when it can be set lower.
Borrowing from your BV
Up to €500,000 — the rules and the pitfalls.
At what MRR is a BV worth it?
The arithmetic behind the calculator.

At what MRR does a Dutch BV pay off?

Enter your monthly recurring revenue (MRR), your costs and what you need privately. The calculator puts sole trader and BV side by side on the 2026 figures.

Open the MRR calculator →

Coming from elsewhere?

From Singapore & Hong Kong
Your EU base next to your Asian structure.
From the United States
LLC and BV, side by side.
Selling physical products?
The e-commerce route into the EU.
Advice, free of obligation

Would you like our team to take a look at your situation?

Tell us where you stand or what you’re planning. Our team replies with advice, free of any obligation.

Free of obligation. We only use your details to reply to you.

Holdwise Adviseur
Knowledge on doing business in the Netherlands · on the 2026 figures