Ownership and directorship from abroad

Any person or company, from any country, can hold 100% of the shares in a BV. A director can also live anywhere. You sign a power of attorney with a certified copy of your passport. The notary signs the deed, and the company is entered in the business register (KVK). See company formation in the Netherlands for the steps.

Four things you need in practice

  • Registered office: the BV needs a real Dutch address for official mail and the KVK record. You choose that address and sign the contract yourself. See registered office or virtual office.
  • Substance: for tax residence, the Tax Administration checks where the real decisions are made. With board meetings in the Netherlands, a Dutch bank account and Dutch bookkeeping, you show that the company is managed from the Netherlands. In unclear cases, the tiebreaker rule in the tax treaty applies.
  • Banking: digital business banks can open an account for you remotely if the directors and owners live in the European Economic Area (EEA). Traditional Dutch banks accept foreign-owned companies after a more extensive check. Prepare the ownership chart and an explanation of where the money comes from. With these documents ready, the bank can open the account within days.
  • Government login (eHerkenning): the company login for tax filings and official portals. Foreign directors can obtain it, and we include the application in our international packages.

The tax position

In 2026, the BV pays Dutch corporate income tax (VPB) of 19% on profit up to €200,000 and 25.8% above that. Dutch dividend withholding tax applies to dividends paid to a foreign owner. Under the tax treaty between the Netherlands and your country of residence, the rate is often lower. See Dutch dividend tax 2026 for each situation. A director who draws a salary must follow the customary salary rules. In 2026, the customary salary is €58,000. A lower salary is possible in a few cases, such as a new BV that is still unable to pay the full salary. See the DGA salary rules.

You can set up the company by power of attorney, from any country. This usually happens within one week once all documents are complete. See setting up a BV in the Netherlands from abroad.

Do you need to visit the Netherlands?

You can set up the company fully from abroad. A visit is useful later, for example to meet the bank, hold a board meeting in the Netherlands or see the accountant. With one or two working visits a year, you have more proof of substance. You also keep good contact with the bank and the accountant.

Plan the bank account early: see what Dutch banks check for a business account and which documents you need.