CE marking under the MDR

Every device is classified by risk (class I to III). Everything above the lowest class needs a notified body. The notified body audits your technical file and quality system and issues the certificate behind the CE mark. Notified body capacity is the well-known bottleneck in the industry. Slots are booked quarters ahead, so your launch date often depends on the certification schedule.

Food, cosmetics, medical devices or chemicals? See which EU representative your product needs, by sector.

The roles for your Dutch entity

Manufacturers outside the EU appoint an authorised representative, the legal contact in the EU for regulators. For sales in the EU, you also need an importer, which has its own verification duties. A Dutch BV can take on both roles, and it can also sign the commercial contracts with hospitals and distributors. You then have one company for three roles, and procurement teams know this setup well. See the chapter on CE marking and import.

Compare the Netherlands with Ireland and Germany on tax, substance, running costs and time. See setting up a Dutch subsidiary for a foreign parent company.

Tax and IP around the device

Teams that make software as a medical device often combine two schemes. They use the WBSO for development (see the WBSO wage credit). They use the innovation box for the result (see the 9% innovation box). If you process a lot of health data, also read the health-data chapter. The company structure is the standard one. Choose with care which company is the holder of the certificate. See the startup holding structure.