From the UK to the EU: the Dutch BV After Brexit

An EU company next to your Ltd

Since Brexit, the EU is an export market for UK companies. UK companies that sell into Europe now deal with customs formalities, VAT questions in each country and clients who prefer an EU contract partner. Many of them set up one company inside the single market, a Dutch BV. Of all EU countries, the Netherlands is the most familiar for a UK company. English is spoken everywhere, the rules are strict but predictable, and you can set up everything remotely. We help you decide how the BV and your Ltd work together, who sells to your EU customers and how profit comes back to the UK at the lowest possible tax cost.

What changed, and what you can do with a BV

Under the trade agreement, qualifying goods still have zero tariffs. The customs formalities apply again in full. There are customs declarations in both directions and import VAT at the border. If you hold stock in several EU countries, you may need a VAT registration in each of them. Services from the UK are now treated as services from outside the EU. With a Dutch BV, you arrange all of this through one company. You get one EU VAT number and one EU VAT return (OSS) for sales to consumers in the other 26 EU countries. You also get the import deferment licence for goods that you import through Rotterdam. You then declare the 21% import VAT in your VAT return and deduct it there. Large European clients can also sign contracts with your BV.

19%corporate tax on profit up to €200,000 (2026); 25.8% above

€0.01share capital, with remote incorporation via a Dutch notary, in English

0%Dutch dividend withholding to a qualifying UK corporate parent

Branch or subsidiary

A UK company has two options. With a branch, the Ltd itself is registered at the Dutch Chamber of Commerce. A branch is quick to set up and suits a temporary presence or a test of the market. The Ltd then has all the obligations directly. A subsidiary is a Dutch BV owned by the Ltd. The liability is with the subsidiary, and European customers contract with a local company. The BV has its own tax and VAT position. Most UK companies that plan to stay choose the BV. See an EU subsidiary for your UK company for how to decide.

In the common design, the UK Ltd owns the Dutch BV. European profit is taxed once in the Netherlands, at 19% on the first €200,000 and 25.8% above that. The BV pays dividends to the UK parent free of Dutch dividend tax, under the exemption for qualifying parents in treaty countries. Under Dutch law, the BV is resident in the Netherlands. If the UK also sees it as resident because it is managed from the UK, the two tax authorities try to agree on one country. From the start, plan how the board works, where decisions are taken and what presence in the Netherlands suits the size of the business.

For founders relocating personally

Some UK founders relocate to the Netherlands themselves. The rules for this relocation are known, so you can plan it. The BV employs you as director-shareholder, and the customary-salary rules apply to your salary. Most of the UK is more than 150 kilometres from the Dutch border in a straight line. If you live in the east of Kent, for example in Margate, Ramsgate, Deal or Dover, check the exact distance. You may therefore qualify for the 30% ruling if the order is right. You sign the employment contract first, and then you relocate. You find all the figures for your plan on Netherlands tax rates 2026.

Set up the BV remotely

Costs, notary procedure and timeline.

BV vs Ltd, side by side

Corporation tax, dividends and EU access compared.

Shipping goods into the EU

Customs 2026, deferment and one VAT return.

What we do

We design and set up the Dutch side for UK founders and companies. This includes a comparison of a branch and a subsidiary based on your figures, and the incorporation. It also includes the VAT registrations and licences, and a written plan that your board or accountant in the UK can read quickly. All contact is in English. The advice is based on the 2026 figures, with the reasoning written out. Use the form to tell us what the Ltd does and what you plan in Europe.

If your accountant or bank asks for information in Dutch, you can use the page ondernemen vanuit het Verenigd Koninkrijk.

Free advice

Want our team to have a look?

We help you set up your business in the Netherlands: your company, your tax and your residence permit. Tell us where you stand or what you are planning. You get free advice on your next step.

Frequently asked questions

Can a UK company own a Dutch BV?

Yes. A UK Ltd as parent of a Dutch BV is the standard post-Brexit design. Dividends from the BV to a qualifying UK corporate parent are free of Dutch dividend withholding. This follows from the Dutch exemption for treaty partners. Profit earned in Europe is taxed once in the Netherlands, at 19% up to €200,000 (2026).

Do I need to fly to the Netherlands to set up a BV from the UK?

A Dutch civil-law notary sets up the BV remotely, by power of attorney. The notary does this usually within one week once all documents are complete. Every step is in English, the working language of Dutch business.

Branch or subsidiary: how should a UK company enter the EU?

With a branch, the UK Ltd itself is registered at the Dutch Chamber of Commerce. A subsidiary is a Dutch BV owned by the Ltd. Most UK companies choose the BV. With a BV, European customers contract with a local company, and the liability is with the subsidiary. The tax and VAT position of the BV is also separate from the Ltd. A branch suits a small or temporary presence.