The structure
Each property is placed in its own BV (besloten vennootschap, the Dutch private limited company). The risk, the financing and a later sale are then separate for each property. The Dutch holding company owns the property companies. It receives their results and sale gains under the participation exemption.
Dutch taxes
The rental profit is taxed at the standard corporate tax rates. When you buy Dutch property, you pay transfer tax. In 2026, the rate is 8% for homes bought as an investment and 10.4% for commercial property, see the rates page. For each property, compare buying the shares with buying the property itself before you bid, see the property-BV approach.
Investing in Dutch property from abroad? Compare buying privately or through a Dutch company, and the transfer tax that applies.
Financing and the banks
If each property company has its own financing, the bank can claim only against that company. The standard mix is equity from the Gulf plus a loan from a European bank. For the bank file, the holding company needs substance and complete information about its ultimate owners (UBOs). You prepare this file once and use it again for every deal.
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.
Day-to-day operations
A local property manager manages the buildings. For the company obligations, you follow the yearly schedule in the compliance calendar. For the holding company itself, see the Qatari investors article.