How it works
A BV is a company that exists as a legal person. It can own things, sign contracts, hire people and owe money in its own name. The shareholders own the BV through their shares, and the directors run it. When the BV owes money, the creditors claim it from the BV. The private assets of the shareholders are separate from the BV. This is called limited liability.
A Dutch civil-law notary sets up the BV with a deed of incorporation. The deed contains the articles of association, with the name, the seat, the share capital and the rules for directors and shareholders. The notary then registers the BV with the Dutch Chamber of Commerce (KVK). The KVK gives the BV a KVK number and a legal entity number (RSIN). After that, the tax authority issues a VAT number and, when needed, a payroll tax number.
The minimum share capital is €0.01. Most founders choose a round amount such as €100 or €1,000. The amount is your own business choice. The notary and the bank look at the plan, the owner and the documents.
One person can be the sole shareholder and the sole director. That person is then a director-major shareholder (DGA). Special rules apply to the salary, dividend and borrowing of a DGA. Foreign owners can own all the shares of a BV, and the director can live abroad.
Example
A founder in Portugal sets up a BV with €1,000 share capital to sell software in the EU. The BV signs the contracts and invoices the customers. A customer sues the BV over a contract. The customer can claim only the assets of the BV. These are the €1,000 and the money the BV has earned. The founder’s house in Lisbon is outside the claim.
The figures
Every rate for 2026 is listed in Netherlands tax rates 2026, and the figures for 2027 are in Netherlands tax rates 2027.
Questions people ask
How long does it take to set up a BV?
The notary signs the deed once all documents are complete. If you live abroad, you also need time for the power of attorney and the apostille. How long this takes depends on your own country. We arrange the notary, the KVK registration and the tax registrations in one process.
Can one person own and run a BV alone?
Yes. One person can be the only shareholder and the only director. That person is a DGA and pays themselves a salary from the BV. This salary must meet the customary salary norm.
Holdwise, Hoofddorp. We keep this definition in line with our Dutch and German glossaries, and the figures are those for the tax year 2026. Updated 30 September 2026.
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