Why AI founders pick a Dutch base
Micro-SaaS businesses sell internationally from the start. The Dutch system is built for this. The entry rate is 19% corporate tax on profit up to €200,000. You declare the VAT on consumer sales to the other 26 EU countries in one quarterly EU VAT return for cross-border sales (OSS). The Netherlands has an extensive network of tax treaties. Banks and payment providers recognise the BV at once. You can incorporate remotely, usually within one week once all documents are complete.
The solo holding
A common structure for one founder is a personal holding with one or more operating companies under it. This is called the solo holding. The holding owns your shares, your brand and your retained profit. The operating BV sells the product, signs the contracts and takes on the risk. We set up this structure for founders. We arrange the holding, the salary plan and the paperwork.
Revenue, VAT and payouts
Subscriptions sold to EU consumers are taxed at the value-added tax (VAT) rate of your customer’s country. You declare this VAT in one return from your Dutch company. You invoice business customers in the EU with the reverse charge. You usually leave the VAT off invoices to customers outside the EU. If you sell through the App Store or Google Play, the platform arranges the consumer VAT for you.
Your salary and your growth capital
As director-shareholder (DGA) of your own BV, you must pay yourself a minimum salary. In 2026, this is €58,000. The salary can be lower in a few cases, for example while a new BV still has too little money to pay the full amount. You must be able to explain why. A prior consultation with the Dutch Tax Administration gives certainty in advance. Profit you leave in the company is taxed at 19% on the first €200,000 of taxable profit and 25.8% on profit above that. You can reinvest it in the business. Do you need cash privately and want to skip a dividend? You can borrow up to €500,000 from your own BV on business terms.
At what MRR is a Dutch BV worth it?
Enter your monthly recurring revenue (MRR), your costs and what you need privately. You then see a sole trader and a BV side by side, based on the 2026 figures.
Open the MRR calculator →Coming from elsewhere?
Want our team to have a look?
We help you set up your company or holding in the Netherlands, from the notary to your tax numbers. Tell us where you stand or what you are planning. You get free advice on your next step.