International Structures

The Dutch BV for US Citizens as Your EU Base

Updated: 6 October 2026 Holdwise editorial team US founders BV formation DAFT

American founders use the Dutch BV (besloten vennootschap, the Dutch private limited company) in two ways: as an EU base for a US business, or as the entity behind a relocation under the Dutch American Friendship Treaty. The same company serves both. Understanding how the pieces match saves you from arranging them in the wrong order. At Holdwise, we keep this answer up to date. You find the steps further down this page.

What a US founder gets with a BV

The BV is the Dutch limited company. You can incorporate it with capital from €0.01, and a Dutch civil-law notary handles the formation remotely with a power of attorney. In 2026, corporate tax is 19% on the first €200,000 of profit and 25.8% above that. The BV is a full EU company. With one VAT registration, it can trade across the whole single market. It has access to the EU treaty network. European customers, platforms and banks know the Dutch BV well.

Selling from the US to EU customers? Compare the ways for US companies to sell in the EU, with a partner or with your own Dutch company.

A common structure is a personal holding company above the operating BV. The holding receives dividends tax-free under the participation exemption. If the holding sells the operating company, the profit on the sale is also free of Dutch corporate tax. You can read more about this model in the Dutch holding structure.

Option one: the EU base, while you stay in the US

You keep living in the United States, and the BV is your company in Europe. It invoices EU customers, handles EU VAT, can act as importer of record and can employ European staff. You can set it up fully remotely, and a US citizen or a US LLC can own the shares. There are two points to watch from the start. The first is management and control. The place where the BV is managed affects where it pays tax. Design the setup on paper before you go to the notary, and decide who will be the director. The second point is that your US filing duties continue. A US person who owns a foreign corporation reports it to the IRS on Form 5471. The US may also tax the profit of the company before it is paid out, under the rules on net CFC tested income (NCTI, formerly GILTI). Have a US tax adviser confirm your position alongside the Dutch design. For a comparison with keeping everything in an LLC, see Dutch BV vs US LLC.

Option two: the relocation, with the BV as your DAFT entity

US citizens can use a special residence permit, the DAFT visa. It is a renewable two-year permit for entrepreneurs, with €4,500 of capital in your own business. Most DAFT founders use a BV for it. The €4,500 stays on the balance sheet as equity, and at renewal the IND asks for the annual accounts and a balance sheet or income statement. The company is already in place when your business grows. You can find all conditions in the DAFT requirements checklist.

After the relocation, Dutch tax rules take over. A director-shareholder salary follows the €58,000 norm, with room to agree lower in a growth phase. Dividends fall in box 2 (the Dutch tax category for income from your own company). Employees recruited from abroad who meet the conditions can get the 30% ruling. The US side continues in parallel: citizens file US returns wherever they live, with the US-NL treaty and the foreign earned income rules preventing double taxation in most setups.

The right order

Design → incorporate → bank → then the IND. Structure on paper first (one BV or holding + BV). Incorporation through the notary usually takes place within one week once all documents are complete, via the BV incorporation process. The business account gets set up and the capital paid in: the banking process covers the file that makes this succeed. Only then comes the DAFT application, so the KVK extract (the Dutch business register record) and the balance sheet are ready to support it.

The main points

You can use one company as your EU base and for your residence permit. Corporate tax is 19% on profit up to €200,000, you can set up the company remotely, and the €4,500 remains your own equity. You also have US filing duties. Ask a US adviser to confirm them before you sign. Start with the design. Then apply at the IND, and set up the company and open the bank account within six months after the decision.

A US company can also own the Dutch BV as a subsidiary. The parent company owns the shares, and the BV pays dividends to the parent under the treaty. You can read about the steps and the yearly costs in setting up a Dutch subsidiary.

The annual obligations that come with it

If you are an American who owns a Dutch company, you file in two systems each year. You report the company itself on Form 5471. Under the rules on net CFC tested income (NCTI, formerly GILTI), you can be taxed on profit before it is distributed. You report the bank accounts in the FBAR. You can see all these duties next to the Dutch calendar in the tax guide for US citizens with a Dutch BV.

Company formation

Your company in the Netherlands

One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.

Swipe to see all four options →

Your Dutch BV

from €2,950

excl. VAT

The notary deed, signed for you with a power of attorney
Registration at the Dutch Chamber of Commerce (KVK)
The identity check the law requires
Registration of the owners in the register of ultimate owners (UBO register)
Your tax number and VAT number
The list of documents from your country, and how to legalise them (apostille)
Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
Personal support during the setup and the start of your company

Holding and operating company

from €4,950

excl. VAT

Set up for growth of your company and your wealth.

Two companies, set up together, with everything from the BV package for both
You can pay profit to your holding tax-free (participation exemption)
In your holding, you keep your profit apart from the risks of daily business, and you can invest it
If you sell your operating company later, your holding receives the profit tax-free

What you can add

Made for your company. The price is in your proposal.

Business bank account: the complete file your bank asks for
eHerkenning: your login for the Dutch tax portal
EORI number: your number for import and export
Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
One VAT return for all your online sales in the EU (One Stop Shop, OSS)
Payroll tax number, so your company can pay you a salary
A lower director salary, prepared and submitted to the tax authority
The 30% ruling for you or your staff, when you relocate to the Netherlands
Bookkeeping, VAT returns and annual accounts
Licences and EU rules for your sector

Your first-year plan

Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →

The registrations and licences your company needs
Your salary, dividend and loans from your company in year one
The tax schemes and deductions you are entitled to
Your numbers for the first year: tax, salary and what you keep in your company

Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.

Want our team to have a look? →Free advice on your next step

Free advice

Want our team to have a look?

We help you set up your business in the Netherlands: your company, your tax and your residence permit. Tell us where you stand or what you are planning. You get free advice on your next step.

Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

Can a US citizen own a Dutch BV? +

Yes. A US individual or a US company can own 100% of the shares. You can set up the BV fully remotely through a Dutch notary, with a power of attorney.

Does a Dutch BV help with the DAFT visa? +

Yes. Most DAFT founders use a BV. The required €4,500 stays on the balance sheet as equity, and at renewal the IND asks for the annual accounts and a balance sheet or income statement.

Do I still file US taxes with a Dutch BV? +

Yes. US citizens file US returns wherever they live. A US person who owns a foreign corporation also has reporting duties, such as Form 5471. Under the US-NL treaty, you avoid double taxation in most setups. Have a US adviser confirm your position.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026