Setting Up a Holding: The Step-by-Step Plan from A to Z

Step 1: Choose the structure

A brand-new structure (holding plus operating BV at once), or a holding added above an existing BV? Both routes work; each takes a different approach.

Step 2: Incorporate the holding at the notary

The holding is a regular BV, incorporated by notarial deed. Choose an online notary (€400–700) or a notary office (€1,200–3,000). The holding usually carries a name like “[Your name] Holding B.V.” or “[Company] Group B.V.”

Step 3: Move the operating BV’s shares into the holding (existing BV)

Already running a BV? You transfer its shares to the new holding through a notarial share transfer. The tax point to manage: a share transfer counts in principle as a disposal for box 2, and the share merger facility (article 3.55 Income Tax Act) makes the move tax-free when the conditions are met. Arrange this in advance.

Step 4: Open the holding’s bank account

The holding needs its own account. Dividend from the operating BV flows in here, and from here it moves to private or gets reinvested.

Step 5: Set up the bookkeeping

Each BV in the structure keeps its own administration, annual accounts and corporate tax return. Consider a fiscal unity for corporate tax when the holding owns at least 95% of the operating BV.

Three money questions follow directly after incorporation: the customary DGA salary for 2026, the fee route in DGA salary via the holding, and the first payout via distributing dividend from your BV in 2026.

Last verified: 19 July 2026.