EU public tenders for companies from outside the EU: after the Kolin ruling
In October 2024 the Court of Justice of the EU ruled on bidders from countries outside the EU. Since then, the contracting authority decides whether to admit them. This page explains who has guaranteed access, what a Dutch company changes, and what Dutch tenders ask for.
Ask about your situationBidders from a country with a procurement agreement with the EU have guaranteed access for the contracts that agreement covers: the Agreement on Government Procurement (GPA) of the World Trade Organization, or an EU trade agreement with a procurement chapter. Bidders from other countries can be admitted; the contracting authority decides, and it may treat them differently (Kolin, case C-652/22, 22 October 2024).
A company established in the EU is an EU economic operator. The EU rules of origin for procurement look at substantive business operations: a Dutch company with real staff and operations in the Netherlands counts as Dutch, and a company with only a registration can be judged by the country of its owners.
For an IT company from India or Türkiye, countries outside the GPA and outside the EU procurement agreements, a Dutch company with real operations is the basis to bid as an EU operator. Bidders from Brazil and the other Mercosur countries have access to the contracts covered by the EU-Mercosur trade agreement since 1 May 2026. For tenders under the International Procurement Instrument, such as medical devices from China, special measures apply.
What the Kolin ruling decided
The case was about a Turkish bidder in a Croatian tender. The Court of Justice ruled that the EU procurement directives give rights to bidders from the EU and from countries with a procurement agreement with the EU. Bidders from other third countries can be admitted to a tender, and their access depends on the choice of the contracting authority (paragraphs 45 to 48). The Court confirmed this approach on 13 March 2025 in case C-266/22 (CRRC Qingdao Sifang).
Only the EU has the power to set general rules on access for bidders from third countries (paragraph 61). The contracting authority assesses whether to admit such bidders and, if it admits them, whether to adjust the result of the evaluation (paragraph 63). The tender documents may treat them differently (paragraph 64). Their complaints are judged under national law (paragraph 66).
PIANOo, the procurement expertise centre of the Dutch government, advises contracting authorities: they may admit such bidders, and an exclusion is best stated in the tender documents. According to the European Commission, a contracting authority may decide on their admission at any stage of the procedure.
Who has guaranteed access
The GPA has 22 parties covering 49 members of the World Trade Organization. They include the EU, the United States, the United Kingdom, Canada, Japan, Korea, Switzerland, Norway, Israel, Singapore, Australia, New Zealand, Ukraine, Moldova, Armenia, Montenegro, North Macedonia, Iceland, Liechtenstein, Hong Kong (China) and Chinese Taipei. China is negotiating its accession. India and Türkiye are outside the GPA, and Brazil withdrew its offer in 2023.
EU trade agreements with a procurement chapter add access for bidders from, among others, Canada, Japan, the United Kingdom, New Zealand, Chile, Mexico, Singapore, South Korea, Switzerland, Ukraine, Vietnam, Georgia, Moldova, Armenia, Central America and the Andean countries Colombia, Ecuador and Peru. Since 1 May 2026 this includes the Mercosur countries Argentina, Brazil, Paraguay and Uruguay, through the provisionally applied EU-Mercosur trade agreement.
The access applies to the entities, sectors and contract values listed in each agreement.
A Dutch company as the bidder
A Dutch BV owned by a parent outside the EU is established in the EU. The Court has yet to rule on such subsidiaries. Two official tests look through a company that is only registered: the test of the International Procurement Instrument (IPI), for its own measures, and the test that PIANOo applies.
Under the IPI, a legal person originates from the country under whose law it is constituted, when it has substantive business operations there. For a company with only a registration, origin follows the owner with dominant influence: a majority of the capital or the votes, or the right to appoint most of the board (Regulation (EU) 2022/1031, Article 3(1)(b)).
PIANOo uses the test of the Anti-Coercion Regulation (EU) 2023/2675, Annex II. A company registered in the EU with a direct and effective link to its member state counts as a company of that member state. For a company with only a registration, the nationality of its owners counts.
In practice, a Dutch company with staff, an office and contracts in the Netherlands has a clear case to bid as a Dutch company; the contracting authority decides. Plan the people and the work in the Netherlands before the tender.
The International Procurement Instrument and China
The IPI applies to contracts of at least €15 million for works and concessions and €5 million for goods and services, excluding VAT. A measure can adjust the score of bidders from a country by up to 50%, or exclude them.
The first measure, Implementing Regulation (EU) 2025/1197, applies since 30 June 2025 for five years. It excludes economic operators originating in China from tenders for medical devices of €5 million or more, and limits devices of Chinese origin to 50% of the contract value. A review of the IPI, including its rules of origin, is open for public consultation on the Have Your Say portal of the European Commission until 1 December 2026.
What Dutch tenders ask for
Dutch contracting authorities publish tenders above the European thresholds on TenderNed, the national tender platform. The thresholds for 2026 and 2027, excluding VAT:
| Contracting authority and contract | Threshold |
|---|---|
| Central government: supplies and services | €140,000 |
| Decentral authorities: supplies and services | €216,000 |
| Works and concessions | €5,404,000 |
| Utilities and defence: supplies and services | €432,000 |
| Social and other specific services | €750,000 (utilities: €1,000,000) |
Above the thresholds, bidders submit the European Single Procurement Document (ESPD; in Dutch the Uniform Europees Aanbestedingsdocument, UEA), a self-declaration. The winner then proves it with documents: an extract from the trade register, a statement on tax payments, and the Dutch certificate of conduct for tenders (Gedragsverklaring Aanbesteden, GVA) from Justis, valid for two years. Justis issues the GVA to Dutch companies; foreign companies submit the equivalent from their home country.
Large contracts and new EU rules
For contracts of €250 million or more, a bidder whose group, including its main subcontractors and suppliers, received €4 million or more per third country in the three years before, notifies the contracting authority, which passes the notification to the European Commission (Foreign Subsidies Regulation (EU) 2022/2560, Articles 28 and 29). For a tender in lots, the lots the bidder applies for also add up to at least €125 million.
On 9 September 2026 the Commission proposed a Public Procurement Act (COM(2026) 590). It would replace the three procurement directives and add European preference criteria, and apply two years after it enters into force. Law firms expect adoption from late 2027 at the earliest.
Private buyers that require an EU contracting party
Large EU customers often require a supplier established in the EU. The EU data protection rules (GDPR) apply to processing in the context of an establishment in the EU (Article 3(1)). A company outside the EU that targets people in the EU appoints an EU representative (Article 27). The representative is a contact point; the contracting party is still the company abroad.
The EU-US Data Privacy Framework was upheld by the General Court on 3 September 2025 (case T-553/23); an appeal is pending (C-703/25 P). Customers covered by the EU cybersecurity directive (NIS2) check the security of their direct suppliers (Article 21(2)(d)). The Dutch Cyberbeveiligingswet applies since 15 August 2026.
More on this situation in the contract requires an EU entity.
Sources: Court of Justice of the EU, judgment in case C-652/22 (Kolin) and judgment in case C-266/22 (CRRC Qingdao Sifang) of 13 March 2025; European Commission, provisional application of the EU-Mercosur agreement; World Trade Organization, Agreement on Government Procurement; European Commission, public procurement in trade agreements; Regulation (EU) 2022/1031 and Implementing Regulation (EU) 2025/1197; Foreign Subsidies Regulation (EU) 2022/2560; PIANOo, European thresholds and the guidance on bidders from third countries; TenderNed; COM(2026) 590; GDPR, Articles 3 and 27; General Court, case T-553/23. Checked on 25 September 2026.
Who does what
Holdwise sets up and manages the Dutch company that bids. Tender advisers and lawyers help with the bid itself. You keep one contact for the company.
Your company
- Your services, your references and your tender team
- The decision to place people and work in the Netherlands
- The bid itself
The Dutch base
- Sets up the Dutch BV by power of attorney, with the notary
- Registration with the Chamber of Commerce (KVK), VAT number, bank account and payroll
- Bookkeeping, annual accounts and the tax statements for tenders
- Dutch company documents for the tender file
Tenders, law, people
- Tender adviser for the bid
- Lawyer for the tender terms and complaints
- Recruitment and an office in the Netherlands
Step by step
From a tender you want to win to a Dutch company that can bid.
- The tender. You share the tender or the market, your services and your team. Holdwise answers in writing which Dutch set-up fits.
- The company. The notary sets up the Dutch BV by power of attorney, usually within one week once all documents are complete.
- The operations. Staff, an office and contracts in the Netherlands, with payroll and bookkeeping in place.
- The documents. Extract from the trade register, the statement on tax payments and, after the first year, the annual accounts.
- The bid. The Dutch company submits the ESPD and the bid; your group provides references and capacity.
- After the award. The contract, the invoices and the VAT in the name of the Dutch company.
Related guides
More for companies that sell to EU customers and public bodies.
Common questions
Ask about your own situation
Tell us which tenders or customers you want to win and where your team is. You get a written answer with the Dutch set-up that fits and what it costs.
Ask a question