What changed with the Flex-BV?
Before October 2012, incorporating a Dutch BV required a minimum share capital of €18,000. The Flex-BV legislation (Wet vereenvoudiging en flexibilisering BV-recht) abolished this requirement. In 2026, you can incorporate a BV with a share capital of as little as €0.01.
Main changes from Flex-BV
- Zero minimum capital: you can incorporate with €0.01 nominal share capital
- Flexible share structures: different classes of shares with different voting rights or profit rights are now easier to create
- Distribution test: the old capital protection rules were replaced by this test. Before a dividend is paid, the board now does a solvency test. The minimum capital requirement was abolished.
- Simplified articles: the law now includes standard provisions, so custom articles are optional in many cases.
- Bank statement requirement dropped: previously a bank had to confirm the capital deposit; this requirement has lapsed
Does low share capital mean lower credibility?
Only partly. Professional parties, such as banks, investors and large clients, look at the actual equity, retained profits and track record of the BV. The nominal share capital is less important to them. Some business owners still put in €10,000 to €50,000 as starting capital to look more credible, although this is optional.
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.
Related articles
You can read more in The Best European Country to Start a Business in 2026 and Documents You Need to Incorporate a Dutch BV. See also The Dutch Participation Exemption.