Flex-BV in 2026: What Does It Mean?

Updated: 2026 Flex-BV BV Share capital

The "Flex-BV (besloten vennootschap, the Dutch private limited company)" refers to the reformed Dutch BV law introduced in 2012 that made incorporating a BV significantly more flexible — particularly by removing the €18,000 minimum share capital requirement.

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.

Key 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: replaces the capital protection rules — dividends require a solvency test instead of a minimum capital requirement
Simplified articles: standard provisions can be included in law rather than requiring custom articles
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. Sophisticated parties (banks, investors, large clients) will look at the BV's actual equity, retained profits and track record — rather than the nominal share capital. However, for commercial credibility, some entrepreneurs choose to inject €10,000–€50,000 as starting capital even though it stays optional.

Frequently Asked Questions

Can I change the share capital after incorporation? +

Yes. Share capital can be increased (via a shareholders' resolution and notarial deed) or decreased (more complex, requires court approval in some cases).