The DAFT route
The Dutch American Friendship Treaty gives US citizens what most nationalities miss: a residence permit as an entrepreneur with a low, fixed threshold — €4,500 on the balance sheet of the Dutch company, a two-year permit and renewal for as long as the business runs. The conditions, timeline and renewal mechanics are set out on the DAFT visa page and in the DAFT guide for 2026; running the company from the US, with residence later or never, works just as well — ownership asks for a Dutch registered address, residence stays a separate choice.
Incorporation and your documents
The BV comes into existence through a notarial deed, executed remotely with a power of attorney and video identification. From the US, three documents carry the route: a passport copy with an apostille from your Secretary of State (the US is a Hague Convention member), a notarised power of attorney in English, and the video call with the Dutch notary. The KVK registration (€85,15) files in the same flow — the complete picture with costs stands on the BV incorporation page.
The treaty position
| US–NL tax treaty (1992, protocol 2004) | Rate |
|---|---|
| Dividend — portfolio shareholder | 15% |
| Dividend — corporate shareholder, 10%+ voting stock | 5% |
| Dividend — parent company, 80%+ voting stock (conditions) | 0% |
| Interest and royalties | 0% |
Rates verified July 2026 against the treaty text. US tax position: a Dutch BV is a corporation for US purposes; the GILTI and PFIC frameworks apply, so coordinate with a US tax adviser — the PFIC guide maps the terrain, and BV versus LLC translates the entity concepts.
The taxes you will meet
Corporate tax at 19% up to €200.000, VAT per quarter, monthly payroll on the customary salary of €58.000 and 15% withholding at distribution — every rate stands on the figures page and every deadline in running a Dutch BV. The full American picture, from treaty to banking, lives on the US founders page.
Terms on this page
- DAFT
- The Dutch American Friendship Treaty: the treaty that grants US citizens a residence permit as an entrepreneur against a €4,500 investment on the balance sheet of their own Dutch business, renewable as long as the business runs.
- Apostille
- The certificate under the Hague Apostille Convention that makes an official document from one member state legally valid in another, replacing the heavier embassy legalisation chain. In the US, the Secretary of State issues it.
- Power of attorney
- The written authorisation that lets someone sign the notarial deed on the founder’s behalf. For remote incorporation the signature is legalised; from abroad an apostille is usually added.
- BV (besloten vennootschap)
- The Dutch private limited company: a legal entity with registered shares and limited liability, so the shareholder’s private assets stay separate from business debts. Incorporation runs through a notarial deed; capital starts from €0.01.
- Participation exemption
- The rule that fully exempts dividends and capital gains on a shareholding of five percent or more from corporate tax at the receiving company. The engine underneath every Dutch holding structure.
This page describes the general route for 2026; what it means for your situation follows from a personal conversation.
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