Finance and Compliance for Your Dutch Subsidiary

What your parent company receives

The finance team of your group receives the Dutch figures in the format of the group. You agree the format, the currency and the reporting dates in the contract.

Monthly figures. A profit and loss account, a balance sheet and the cash position, in the chart of accounts of your group.
The group reporting package. The Dutch figures for the consolidated accounts of your group. Balances with other group companies are matched with their figures.
The tax position. Every quarter, an overview of the VAT, the payroll taxes and the corporate income tax that your company owes or gets back.
The calendar. Every filing date for the coming twelve months, with the status of each filing.
A finance contact. A part-time CFO who knows your figures and explains them to your group in English.

Every month

Work	What happens	Rule and source
Bookkeeping	Holdwise records the sales and purchase invoices, every bank line and the transactions with group companies.	Your company keeps these records for at least 7 years (business.gov.nl).
Payroll taxes	With staff, your company files a payroll tax return every month or every four weeks, and pays the payroll taxes.	The return and the payment are due on the date in the letter from the Dutch Tax and Customs Administration (Belastingdienst). For the return, the law sets a period of at least one month after the end of the period.
Monthly figures	Your parent company receives the figures on the working day you agree in the contract.	Agreed with your group finance team.
Payments	Holdwise prepares the payment batches. Your director or the treasury team of your group approves them in the bank.	Agreed with your group finance team.

Hiring staff in the Netherlands? See Dutch payroll services for the registration as employer, the salaries and the 30% ruling.

Every quarter

The VAT return. Most companies file it every quarter. The return and the payment are due by the last day of the month after the quarter. In 2026, these dates are 30 April, 31 July and 31 October 2026, and 31 January 2027 for the fourth quarter (Belastingdienst).

The tax position. Holdwise sends your group an overview of what your company owes or gets back. Your group then sees the cash it needs for each payment date.

Every year

Obligation	Deadline and rule	Source
Annual accounts drawn up	The board of your company draws up the annual accounts within 5 months after the end of the financial year. In exceptional cases, the shareholders can extend this by 5 months. Holdwise prepares the accounts for the board.	Dutch Chamber of Commerce (KVK)
Annual accounts adopted	The shareholders adopt the accounts within 2 months after they receive them.	KVK
Annual accounts filed	At the KVK, within 8 days after adoption and at the latest 12 months after the end of the financial year. For a calendar year, the final date is 8 August.	KVK
Audit	Medium-sized and large companies file their annual accounts with the opinion of an auditor.	KVK
Corporate income tax return	Before 1 June of the next year for a calendar year, or within 5 months after the end of another financial year. Your company can ask for an extension. The rates in 2026: 19% on profit up to €200,000 and 25.8% on profit above that.	Belastingdienst
Transfer prices	A company that deals with group companies keeps records of how it set its prices, and of whether independent companies would agree the same terms.	Wet op de vennootschapsbelasting 1969, article 8b

The size class of your company. The size class decides what your company files and whether an auditor checks the accounts. Your company is medium-sized when it meets 2 of these 3 conditions in at least 2 financial years in a row: assets of €7.5 million to €25 million, net turnover of €15 million to €50 million, and 50 to 250 employees. Above these amounts, the company is large (KVK).

Extra rules for large groups

Rule	For which groups	What your Dutch company does
Master file and local file	Consolidated group revenue of at least €50 million	It keeps both transfer pricing files in its Dutch records, ready when the tax office asks for them.
Country-by-country report	Revenue from €750 million	It tells the tax office which group company files the report and in which country, at the latest on the last day of each reporting year.
Minimum tax (Wet minimumbelasting 2024)	Turnover of at least €750 million in the consolidated accounts of the ultimate parent entity	The group pays at least 15% tax in each country. Your company files the information return within 15 months after the end of the year, or a notification when the return is filed in another country. The tax return and the payment follow within 17 months. For the first year, these periods are 18 and 20 months.

An example: a group in scope since 2024 files the information return for 2025 by 31 March 2027, and the tax return and payment for 2025 by 31 May 2027 (Belastingdienst).

EU rules with a fixed date, such as the carbon border tax and the deforestation rules, are in the EU compliance calendar 2026 to 2030.

Your calendar for the next twelve months

For a company with the calendar year as its financial year:

Date	What is due	Where
31 October 2026	VAT return and payment for the third quarter of 2026	Belastingdienst
31 December 2026	Country-by-country notification for 2026, for groups from €750 million. Final date to file the annual accounts 2025 after the maximum extension.	Belastingdienst and KVK
31 January 2027	VAT return and payment for the fourth quarter of 2026	Belastingdienst
31 March 2027	Minimum tax information return or notification for 2025, for groups in scope since 2024	Belastingdienst
30 April 2027	VAT return and payment for the first quarter of 2027	Belastingdienst
31 May 2027	Annual accounts 2026 drawn up by the board. Minimum tax return and payment for 2025, for groups in scope since 2024.	Board of your company and Belastingdienst
Before 1 June 2027	Corporate income tax return for 2026, or later with an extension	Belastingdienst
31 July 2027	VAT return and payment for the second quarter of 2027	Belastingdienst
8 August 2027	Final date to file the annual accounts 2026 after adoption	KVK
Every month	Payroll tax return and payment, on the date in the letter from the tax office	Belastingdienst
Within 7 days of a change	New details in the register of ultimate beneficial owners (UBO register), for example after a change of shareholder. A UBO owns or controls the company, for example with more than 25% of the shares or votes.	KVK

Reports for De Nederlandsche Bank and Statistics Netherlands

De Nederlandsche Bank (DNB) compiles the Dutch balance of payments. DNB designates the companies that report their financial transactions with other countries, and sets a reporting profile for each company. A monthly report is due within 15 working days after the end of the month. A quarterly report is due within 15 working days or 30 days after the quarter, depending on the profile (Rapportagevoorschriften betalingsbalansrapportages 2022).

Statistics Netherlands (CBS) selects companies for its statistics on trade in goods with other EU countries, based on their VAT returns. A selected company receives a letter in the first month of the obligation, and reports for the months that CBS shows in its online portal (CBS, 2026).

When your company receives such a letter, Holdwise prepares the reports from the same bookkeeping.

A part-time CFO for your parent company

The part-time CFO is the finance contact for your group in the Netherlands. This person knows your figures and your deadlines, and works with your group finance team in English.

Explains the monthly figures and the tax position to your group.
Prepares the budget and the cash forecast for the Dutch company.
Prepares the board decisions on the annual accounts, dividends and loans between group companies.
Keeps the agreements between group companies and the transfer pricing records up to date.
Joins the meetings with the auditor and the tax office.

The role is advisory. Your own director signs and decides.

Payments, the bank and the audit

Payments and the bank. Holdwise prepares the payment batches and matches every bank line with the bookkeeping. The bank account is in the name of your company. Your director or the treasury team of your group approves each batch in the bank.

The audit. When the size class of your company requires an audit, Holdwise prepares the audit file: the year-end schedules, the confirmations from group companies and the answers to the questions of the auditor. The audit firm is independent and gives its opinion on the accounts. It sends its own invoice.

What stays with your company

Your subsidiary keeps its own business address and its own director. Holdwise does the finance and compliance work. Your director approves each return before Holdwise files it, and signs the annual accounts.

Shareholder resolutions, the share register and the filings at the KVK are part of the corporate and secretarial services of Holdwise. Setting up the subsidiary first? See company formation in Europe for firms from outside the EU.

The yearly contract

One contract sets the work and the fixed yearly amount. The amount depends on the volume of your company: the invoices, the staff on the payroll, the countries you trade with and the reports your group needs.

The fixed yearly contract costs from €2,950 per month excl. VAT.

Sources

Last reviewed: October 2026.

Frequently asked questions

Which filings does a Dutch subsidiary make every year?

Every year, the subsidiary files a corporate income tax return and its annual accounts at the Dutch Chamber of Commerce (KVK). For a calendar year, the tax return is due before 1 June of the next year. The annual accounts are due within 8 days after adoption, and at the latest 12 months after the end of the year. During the year, the company files VAT returns, usually every quarter, and payroll tax returns when it has staff.

When are the Dutch VAT returns due in 2026?

For a quarterly return, the return and the payment are due by the last day of the month after the quarter: 30 April, 31 July and 31 October 2026, and 31 January 2027 for the fourth quarter.

Does my Dutch subsidiary need an audit?

Medium-sized and large companies file their annual accounts with the opinion of an auditor. A company is medium-sized when it meets 2 of 3 conditions in at least 2 financial years in a row: assets of €7.5 million to €25 million, net turnover of €15 million to €50 million, and 50 to 250 employees.

When does a Dutch subsidiary need a master file and a local file?

When the group has consolidated group revenue of at least €50 million. The Dutch company keeps both transfer pricing files in its own records, ready when the tax office asks for them. Every company that deals with group companies also keeps records of how it set its prices.

Does the minimum tax apply to our Dutch company?

The Dutch minimum tax (Wet minimumbelasting 2024) applies to groups with a turnover of at least €750 million in the consolidated accounts of the ultimate parent entity. The minimum rate is 15% in each country. The Dutch company files an information return, or a notification when the return is filed in another country, within 15 months after the end of the year. The tax return and the payment follow within 17 months. For the first year, these periods are 18 and 20 months.

Who signs for the subsidiary?

Your own director. The subsidiary keeps its own business address and its own director. Holdwise prepares the returns and the annual accounts, your director approves them, and Holdwise files the returns.

What does a part-time chief financial officer do for a Dutch subsidiary?

The part-time chief financial officer (CFO) is the finance contact for your group in the Netherlands. This person explains the monthly figures, prepares the budget and the cash forecast, keeps the transfer pricing records up to date and joins the meetings with the auditor. The role is advisory. Your director signs and decides.

What does the yearly contract cost?

The fixed yearly contract costs from €2,950 per month excl. VAT. The exact amount depends on the volume of your company: the invoices, the staff on the payroll, the countries you trade with and the reports your group needs. Your written proposal shows it before you sign.

Finance and compliance for your Dutch subsidiary