The structure in one picture
| Layer | What it is | Why it is there |
|---|---|---|
| Family members | hold certificates of the shares | they receive the economic value |
| STAK (foundation) | legal owner of the shares in the family holding | keeps the voting rights with the board the family appoints |
| Family holding (BV) | owns the operating companies, property companies and investment portfolio | dividends and sale gains arrive free of corporate tax (participation exemption) |
| Operating and investment companies (BVs) | the businesses, the real estate, the securities | each activity in its own company, so risks stay separate |
The services a family office provides
- Administration and reporting: one set of books for the whole structure, a quarterly overview of the family wealth, annual accounts per company.
- Tax: corporate tax returns, the dividend policy, the director’s salary in the holding, box 2 and box 3 planning for family members, gift tax on transfers to children.
- Legal and governance: the family charter, the STAK conditions, shareholder agreements, the rules for who joins and who leaves.
- Investments: selecting managers, monitoring, the split between companies, property and liquid assets.
- Succession: gifting certificates to the next generation, the business succession relief (BOR) that exempts up to 100% of €1,534,500 of business assets from gift tax, and the timing of each step.
Single family office or a shared one
A single family office works for one family and has its own staff; it starts to make sense above roughly €50 million. Below that, a multi-family office or a Dutch advisory firm provides the same services on a fee basis, while the structure itself (STAK, holding, companies) is fully your own. Most Dutch entrepreneurial families run the second model: the structure is theirs, the work is outsourced.
Why the Netherlands
- The participation exemption: dividends and capital gains from a shareholding of 5% or more reach the family holding at 0% corporate tax.
- The STAK: control and economic value can be separated without a trust, which many other countries treat with suspicion.
- Around 100 tax treaties, so foreign dividends arrive with little or no withholding tax.
- Gift and inheritance tax between parents and children at 10% to 20%, with the business succession relief for operating companies.
- A stable notary system: every share transfer and every STAK is a public deed, which banks and foreign authorities accept.
What it costs to run
| Item | Per year (indication) |
|---|---|
| Bookkeeping and annual accounts per BV | €2,500 to €6,000 |
| Corporate tax returns per BV | €800 to €2,000 |
| STAK administration and family meetings | €1,500 to €5,000 |
| Registered address and company secretary work | €2,000 to €4,000 |
| Advisory retainer (tax, legal, succession) | €5,000 to €25,000 |
Setting it up in five steps
- Map what the family owns and who owns what today.
- Set up the family holding, or place an existing holding at the top by a share-for-share exchange.
- Set up the STAK and transfer the holding shares to it against certificates for the family members.
- Write the family charter: who decides, who receives, what happens on marriage, divorce, death and exit.
- Appoint the providers and agree the reporting rhythm.
Holdwise sets up the Dutch side of the structure and keeps it in order, from the notary to the annual filings. Related guides: the Dutch STAK foundation, the Dutch holding structure, the participation exemption, American family offices in the Netherlands and corporate secretarial services.