Why LLC owners choose the Dutch BV
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.
The BV has the features that LLC owners value: limited liability, flexible governance, one or more owners, and capital from €0.01. European business partners expect a registered EU company and an EU VAT number. With a BV, you have both, and you can hire staff under one set of rules. Customers, platforms and banks across the EU know the BV.
Do you want a European base for your group? See setting up a European subsidiary through the Netherlands.
Three ways to combine an LLC and a BV
- LLC as shareholder: the LLC owns the shares of the BV. Many owners choose this structure. Each company keeps its own profit, the LLC in the US and the BV in the EU.
- Personal holding above both: you own the BV directly (often through a Dutch holding company), next to the LLC. This suits founders who plan to raise money for the European business, or to sell it on its own.
- Migration: you transfer all European activity to the BV. The LLC then only does business in the US. See company formation in the Netherlands for the steps.
Discuss the US tax treatment of the two companies with a US advisor. It depends on the check-the-box choice for the BV, the treaty between the United States and the Netherlands, and the rules of your own state. In the Netherlands, the BV files returns for corporate income tax (19% to €200,000, 25.8% above) and standard VAT returns.
LLC and BV: the main differences
With an LLC and with a Dutch BV, you keep your private money separate from the business. You find the differences in the table.
| Point | US LLC | Dutch BV |
|---|---|---|
| Owners | One or more members | One or more shareholders; a person or a company (your LLC can be the shareholder) |
| Starting capital | Optional | From €0.01 |
| Set-up | State filing, often online | Notarial deed; from abroad by power of attorney, signed at home |
| Time | Days | Usually within one week once all documents are complete |
| Tax on profit | Passes through to the members (unless you elect corporate tax) | 19% up to €200,000, 25.8% above; dividend to you is taxed separately |
| Public register | Varies per state | Chamber of Commerce (KVK) register with the directors. Owners of more than 25% go in the UBO register, which only authorities and organisations that must check their clients, such as banks, can see |
| EU VAT number | The LLC can register for Dutch VAT itself. A fiscal representative is optional. It is only required for the import reverse charge under Article 23. | Applied for with the registration; invoices to EU businesses at 0% with the customer’s VAT number |
| Bank account | US bank | Dutch or EU business account; four to eight weeks for foreign owners |
What is registered for you
When we set up your BV, the registration includes the deed at the notary and the entry in the Chamber of Commerce. It also includes the owners in the UBO register, the company’s tax number and the VAT number. You send your passport, a legalised signature and your answers to the intake. Then you review and sign. Use the document check to see what you need from your own state. See company formation in the Netherlands for the steps.
The 2026 registration steps
- Choose the structure (LLC-as-shareholder or personal holding) and the company name.
- Sign a power of attorney at home, so an employee of the notary's office can sign the deed for you.
- Register at the Dutch business register (KVK, €85.15) and receive the VAT and corporate tax numbers.
- Open the business bank account. For physical goods, also arrange the import. See VAT registration for foreign companies.
Everything is arranged in writing. Before you decide, you get a written proposal with every amount for your situation. See BV incorporation for the details. American founders who also want to live in the Netherlands can apply under the Dutch American Friendship Treaty (DAFT). With a business investment of €4,500, you can get a two-year residence permit.
Sources
- Government.nl, corporate income tax: the two corporate income tax brackets (19% up to €200,000 and 25.8% above) and the participation exemption for shareholdings of 5% or more.
- IRS, Netherlands tax treaty documents: the 1992 income tax treaty and the 2004 protocol that govern withholding tax on dividends between a Dutch BV and a US LLC.