The route: EU free establishment
Freedom of establishment means the route from Germany is the domestic route: choose the legal form, execute the notarial deed — remotely with a power of attorney and video identification — and the KVK registration (€85,15) files in the same flow. Residence stays a free choice; the BV needs a Dutch registered address and substance follows the role the company plays. The six steps stand on the pillar page, the costs on the BV incorporation page.
BV versus GmbH: the numbers
| Element | Dutch BV | German GmbH |
|---|---|---|
| Minimum capital | €0.01 | €25,000 |
| Corporate tax 2026 | 19% up to €200.000, 25,8% above | ~30% combined KSt + GewSt (municipality-dependent) |
| Incorporation | 1–3 weeks, remote with video identification | Notary in person, longer lead times |
| Participation exemption | 100% on 5%+ holdings | 95% effective |
The full comparison with a worked example and the founder documents stands in BV vs. GmbH (German), the tax side-by-side in the DE–NL tax comparison, and the complete German-language route in Firma in den Niederlanden gründen.
Dividends and documents
Dividends. To a German parent company from a 5% holding, distributions flow at 0% withholding under the EU parent-subsidiary framework; to private German shareholders the Dutch 15% applies and credits against the Abgeltungsteuer — verified July 2026. Documents. A valid Personalausweis or passport, a notarised power of attorney in English, the video identification — and when a GmbH becomes shareholder, a recent Handelsregisterauszug with an apostille from the Landgericht (both countries are Hague members).
The taxes you will meet
Corporate tax at 19%, VAT per quarter, the customary salary of €58.000 through monthly payroll and 15% withholding at private distribution — every rate on the figures page, every deadline in running a Dutch BV. Specialists you recruit to the Netherlands can qualify for the 30% ruling.
Terms on this page
- 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.
- 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.
- 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.
- Customary salary (gebruikelijk loon)
- The minimum salary a DGA pays themselves, tested against the annually set norm, the most comparable employment and the best-paid employee. A demonstrably lower salary can be agreed with the Dutch tax authority.
This page describes the general route for 2026; what it means for your situation follows from a personal conversation.
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