Set Up a Dutch BV — The Complete Guide
Everything you need to incorporate your Dutch private limited company (BV) in 2026 — costs, timeline, notary and KVK registration explained in plain English.
What is a Dutch BV?
A BV (Besloten Vennootschap) is the Dutch equivalent of a private limited company (Ltd in the UK, GmbH in Germany). It is by far the most popular legal structure for serious entrepreneurs in the Netherlands. Since 2012, the minimum share capital is just €0.01 — making it accessible for everyone.
The key advantages: limited personal liability, lower corporate tax rates compared to income tax, flexible profit distribution and a professional image that opens doors to larger clients and investors.
BV vs. Sole Trader (Eenmanszaak): which should you choose?
Most entrepreneurs start as a sole trader (ZZP) and switch to a BV when they grow. The turning point is typically when your annual profit exceeds €80,000–€100,000. At that level, the combined corporate tax (19%) plus dividend tax (24.5% box 2) becomes significantly lower than the top income tax rate of 49.5%.
| Feature | Sole Trader (ZZP) | BV |
|---|---|---|
| Personal liability | Unlimited | Limited to BV assets |
| Tax on €100k profit | ~€32,000 income tax | €19,000 corporate tax |
| Self-employed deduction | €1,200 (2026) | Not applicable |
| Credibility with large clients | Lower | Higher |
| Minimum share capital | N/A | €0.01 |
| Setup cost | ~€76 | ~€475–€2,000 |
Step-by-step: How to set up a BV in the Netherlands
Choose your structure
Decide whether you want a single BV or a holding structure (holding + operating company). We strongly recommend the holding structure for anyone serious about growth — the extra cost is €300–500 but the long-term tax savings are enormous.
Prepare the deed of incorporation
A Dutch civil notary (notaris) must draft and execute the deed of incorporation (akte van oprichting). You can use an online notary service (€399–649) or a traditional local notary (€800–2,000). Both are legally identical.
Sign at the notary
You sign the deed in person or via a power of attorney. The notary verifies your identity (passport/ID required). The whole signing takes 30–60 minutes. Non-Dutch residents can often sign remotely via a certified process.
KVK registration
The notary registers your BV with the KVK (Chamber of Commerce) on your behalf, or you do it yourself online. KVK registration costs €75.80. You receive your KVK number within 1–3 working days.
Open a business bank account
With your KVK number, open a business bank account. Popular options: ING, Rabobank, ABN AMRO, Bunq (fintech, English-friendly) or Knab. You can deposit share capital (even €0.01) to start.
Register as DGA and set up payroll
As a director-major shareholder (DGA), you must pay yourself at least the "customary salary" (gebruikelijk loon) of €56,000 gross in 2026. Register with the Dutch Tax Authority (Belastingdienst) for payroll tax.
Costs of incorporating a BV in 2026
| Cost item | Amount |
|---|---|
| Online notary (recommended) | €399 – €649 |
| Traditional notary | €800 – €2,000 |
| KVK registration | €75.80 |
| Business bank account | €0 – €15/month |
| Accountant (annual) | €2,000 – €5,000/year |
Why always use a holding structure?
The holding structure (holding + werkmaatschappij) is standard practice for all serious Dutch entrepreneurs. Here is why:
Corporate tax rates 2026
| Profit | Rate | Tax |
|---|---|---|
| Up to €200,000 | 19% | €38,000 max |
| Above €200,000 | 25.8% | On the excess |
| Innovation box (WBSO) | 9% | On qualifying R&D profit |