The route from Indonesia
The BV comes into existence through a notarial deed, executed remotely with a power of attorney and video identification. Indonesia joined the Apostille Convention with effect from 2022, so the document side is the short version: notaris notarisation plus apostille from the Ministry of Law and Human Rights, accepted directly by the Dutch notary within days, with a sworn translation into English for documents in Indonesian. A corporate shareholder adds a recent company registry extract and a board resolution; the KVK registration (€85,15) files in the same flow. The complete picture with costs stands on the BV incorporation page and in the non-resident setup guide.
The treaty position
| Netherlands–Indonesia tax treaty (2002, updated by protocol) | Rate |
|---|---|
| Dividend — substantial corporate holdings | from 5% |
| Dividend — other cases | 10–15% |
| Interest and royalties | capped by the treaty per category |
Rates verified July 2026. The tier structure rewards holding design: inside the group, a Dutch holding layer moves profit upward under the participation exemption at 0% before anything crosses the border, so the treaty rate applies once, at the moment you choose — and the qualifying tier applies where the shareholding is set up to reach it. The structure guide for Asian parents compares the single-company and holding designs.
Commodities, consumer product and the 2026 customs picture
Indonesian exporters ship what Europe buys daily — food, coffee, spices, furniture, textiles, consumer product — and the port of Rotterdam is where those goods have entered Europe for four centuries. Today that lane runs best through a Dutch entity with an article 23 import VAT deferment licence that keeps 21% off cash flow at the border, and — since 1 July 2026 — the withdrawn €150 customs exemption that makes bulk import through that entity materially cheaper than shipping individually; the customs reform guide sets out the shift. The Dutch entity also fills the responsible person role under EU product rules and opens marketplace seller accounts. The full goods route stands on the e-commerce page; the market comparison on the EU market entry hub.
BV versus PT: the numbers
| Element | Dutch BV | Indonesian PT |
|---|---|---|
| Minimum capital | €0.01 | Free choice for most sectors, per capital rules |
| Corporate tax 2026 | 19% up to €200.000, 25,8% above | 22% standard CIT |
| Incorporation | 1–3 weeks, remote with video identification | Notarial deed and OSS licensing with local process |
| Market position | Inside the EU single market and VAT system | Home market and ASEAN supply chain |
The two entities do different jobs: the PT runs the Indonesian and ASEAN side, the BV becomes the European leg — importing through Rotterdam, invoicing EU customers and holding the euro banking relationship via the banking route for foreign owners.
The taxes you will meet
Corporate tax at 19%, VAT per quarter, monthly payroll where the company employs, and the treaty rate at distribution — every rate stands on the figures page and every deadline in running a Dutch BV. Specialists you bring 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.
- 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.
- Corporate income tax (VPB)
- The profit tax of a BV, levied in two brackets over taxable profit per financial year. The current brackets and thresholds live on the figures page.
- UBO
- The ultimate beneficial owner: the natural person who ultimately owns or controls a company, generally from a twenty-five percent interest. Registration runs through the KVK’s UBO register.
This page describes the general route for 2026; what it means for your situation follows from a personal conversation.
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