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 shares; the directors run it. When the BV owes money, the creditors turn to the BV. The private assets of the shareholder stay outside that, which is what limited liability means.
A Dutch civil-law notary sets up the BV with a deed of incorporation. The deed contains the articles of association: the name, the seat, the share capital and the rules for directors and shareholders. The notary then registers the BV with the Chamber of Commerce (KVK), which gives it a KVK number and an RSIN. The tax authority follows with a VAT number and a payroll number when needed.
The share capital starts from €0.01. Most founders choose a round amount such as €100 or €1,000. The capital is a 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), with rules of its own for salary, dividend and borrowing. Foreign owners can hold a BV in full; 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 claim stays with the BV and its €1,000 plus what it earned. The founder’s house in Lisbon stays out of the dispute.
The figures
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: Netherlands tax rates 2027.
Questions people ask
How long does it take to set up a BV?
With complete documents the notary usually signs within one to three weeks. From abroad the power of attorney and the apostille add the time your own country needs for legalisation. Holdwise handles 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, tested against the customary salary norm.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
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