Creators

The creator glossary: every Dutch money term defined

Updated: 6 October 2026 Holdwise editorial team

Each Dutch money term used on the creator pages has a definition of one or two short sentences. Keep this list at hand when you read the other creator pages. At Holdwise, we keep this answer up to date and change it when the rules change.

Company types and roles

BV (besloten vennootschap): the Dutch private limited company. It owns the business, signs the contracts and pays corporate tax. Holding: a second BV that owns the shares of the first. It keeps the wealth and the intellectual property, apart from the business risk. DGA (directeur-grootaandeelhouder): the director-major shareholder, meaning you in both roles. KVK: the Dutch Chamber of Commerce. It keeps the public business register. eHerkenning: the digital login for the Dutch government and tax portals, used for filings.

The taxes

Box 1: progressive personal tax on salary and business income, with a top rate of 49.5%. Box 2: the tax on substantial shareholdings (5% or more), covering dividends and share gains, at 24.5% up to €68,843 and 31% above (2026). Box 3: the tax on private wealth, 36% on a notional yield above the €59,357 allowance (2026). A proposal would tax gains on investments only when you sell them, from 2028. VPB (vennootschapsbelasting): corporate income tax, 19% up to €200,000 of profit and 25.8% above. BTW: Dutch VAT, 21% general, 9% reduced and 0% mainly for exports. OSS: the EU VAT scheme for declaring the VAT on consumer sales to the other 26 EU countries in one Dutch return.

Tax rules with Dutch names

Participation exemption (deelnemingsvrijstelling): the parent company receives profits and gains from a shareholding of 5% or more tax free. This rule is the basis of every holding structure. Customary salary (gebruikelijk loon): the minimum salary a DGA pays themselves. It is based on three benchmarks. A lower amount is allowed only in a few cases, for example for up to three years while a new BV is still unable to pay it. Excessive borrowing: shareholder debt to your own BV above €500,000 is taxed as a deemed dividend. A secured loan for your own home is excluded from this limit. Dividend withholding: the 15% the BV withholds on dividends, which you can deduct from your box 2 tax. Protective assessment (conserverende aanslag): the deferred box 2 tax claim issued when a shareholder emigrates. It is only due on a later sale or distribution.

Reporting rules

DAC7: the EU directive under which platforms report their sellers to tax authorities. Sellers of services are reported from the first euro, sellers of goods from 30 sales or more than €2,000 a year. CRS (Common Reporting Standard): the worldwide exchange of bank account data between tax authorities. DAFT: the 1956 Dutch-American treaty under which US citizens can get a residence permit with a €4,500 business investment. Expat ruling: a scheme under which up to 30% of the salary of a qualifying newcomer is tax free for five years. From 2027, the maximum is 27%. Only people who had the ruling before 2024 keep 30%.

You can start with any question in the question index.

Frequently asked questions

What is the difference between a BV and a holding? +

Both are private limited companies. The operating BV does the business and takes the risk. The holding owns the shares of the operating BV and keeps the wealth and the IP, apart from the business risk.

What is box 2 in one sentence? +

The Dutch tax on income from a substantial shareholding, such as dividends and share gains. The rate is 24.5% up to €68,843 and 31% above that. You pay it when you take money out of the company.

What does DGA mean? +

Directeur-grootaandeelhouder: the director who also owns a large share of the company. Most creators with a company structure are in this position.