The problem with the Norwegian wealth tax
Norway's wealth tax is about 1% a year on net assets. This includes company shares that are hard to sell, which are valued each year. Owners pay tax in cash on gains that exist only on paper. Founders of growing companies often pay this from their salary or from dividends they are forced to take, year after year. Many owners have left the country for this reason.
How the Dutch system is different
In a Dutch holding, business wealth is taxed on actual results. Under the participation exemption, dividends and gains are taxed at 0% for stakes of 5% or more. In box 2, you pay 24.5% up to €68,843 per person on what you pay out to yourself, at a time you choose. Box 3 is the separate wealth tax, based on a deemed return above €59,357 per person. Company stakes of 5% or more fall under box 2. See how a holding structure works.
Switzerland compared
Switzerland has negotiated tax rates and its own wealth tax in each canton. The Netherlands has a published tax system and full access to the EU market for an operating business. Switzerland is outside the EU. See the three-way comparison and EU market access.
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.
Families that keep a business, real estate and investments together in one structure use a family office. In the Netherlands, it is set up with a holding company and a foundation that issues depositary receipts (STAK). See a family office in the Netherlands for how this works.
The relocation, in order
Exit rules come first. Norway's departure rules settle latent gains, and founders who plan before booking the ticket get a smoother process: how the exit rules work. Then comes structure, residence and family, typically inside a 90-day window: the relocation plan and the checklist.