Where is the LLC taxed?

A default US LLC is transparent. The LLC itself pays zero tax. Its owner pays the tax, in the country where the owner is taxable. For Dutch tax, an LLC is often treated like a BV. If you live in the Netherlands and run the LLC from here, it then pays Dutch corporate tax, and you pay tax on what you take out. You also have American paperwork, and Dutch banks and platforms find the structure hard to work with. The result is more paperwork and the same tax bill.

What the BV gives a Dutch-based creator

A BV is a separate taxpayer. It pays corporate tax at 19% up to €200,000, it can keep profit for growth, and the company is liable for its own debts. It also has direct access to the EU VAT system, with one EU VAT return for cross-border sales (OSS) for your EU memberships and products. Dutch rules apply to payouts, payroll and dividends. Read more about creator income in a Dutch BV.

US withholding on platform income

Many creators set up an LLC because of the 30% American withholding on platform income. Under the US-Netherlands tax treaty, the withholding on business profits is 0%. You claim this with a W-8BEN or W-8BEN-E form on each platform. See stopping the US withholding for the steps. A Delaware company is optional.

When two entities make sense

Real US operations can be a reason for an LLC or C-corp next to the BV. Examples are a warehouse, US employees, or US-only brand deals that need a US counterparty. If you relocate to the US, make the whole analysis again. For the same comparison for founders, see US founders and the Dutch BV.