What a cooperative is
An association with a business, serving the economic interests of its members. Members join and leave through the member register — a notary appears at incorporation and stays out of member changes afterwards. Liability is chosen at incorporation: UA (excluded), BA (limited) or WA (statutory).
Tax treatment
The cooperative pays corporate tax like a BV: 19% up to €200,000, 25.8% above. Profit distributions to members typically qualify as deductible when they follow member transactions; distributions on capital resemble dividend. Members holding 5%+ interests can fall under the substantial-interest rules of box 2 — the design decides.
Cooperative versus BV
| Cooperative (UA) | BV | |
|---|---|---|
| Entry/exit of participants | Member register, flexible | Notarial share transfer |
| Liability | Excludable (UA) | Limited |
| Corporate tax | 19% / 25.8% | 19% / 25.8% |
| Typical use | Collectives, franchise, agri, freelancer platforms | Standard enterprise, holding structures |
The honest guideline
Changing groups of participants point at the cooperative; a stable ownership circle building wealth points at the BV with a holding structure on top. Last verified: 19 July 2026.
Where this leads
Alongside this belong BV vs. Sole Trader and Converting a Sole Trader to a BV in 2026.