Residence decides, entities follow
A default US LLC is transparent: it pays zero tax itself; its owner does, where the owner is taxable. Live in the Netherlands and your LLC’s profit lands in your Dutch return regardless — now with American paperwork on top and a structure Dutch banks and platforms handle awkwardly. The entity moved the admin rather than the tax.
What the BV gives a Dutch-based creator
A real second layer: corporate tax at 19% up to €200,000, profit retained for growth, liability that stops at the company, and native access to the EU VAT machine — one One Stop Shop return for your EU memberships and products. Payouts, payroll and dividends all run on home-field rules; the full picture is in creator income in a Dutch BV.
The US income question the treaty already answered
Creators reach for the LLC to “fix” the 30% American withholding on platform income. The US–Netherlands tax treaty fixes it better: 0% on business profits, claimed with a W-8BEN or W-8BEN-E in each platform — the walkthrough is in stopping the US withholding. Delaware stays optional.
When two entities genuinely make sense
Real US operations — a warehouse, US employees, US-only brand deals that demand a domestic counterparty — can justify an LLC or C-corp next to the BV, each doing its own territory. And creators who actually move to the US flip the whole analysis. For the founder-side version of this comparison, see US founders and the Dutch BV.