The route from Japan
The BV comes into existence through a notarial deed, executed remotely with a power of attorney and video identification. From Japan, three documents carry the route: a passport copy with an apostille from the Ministry of Foreign Affairs (Japan is a Hague Convention member), a notarised power of attorney in English, and the video call with the Dutch notary. A corporate shareholder — a KK or GK — adds the certified corporate registry certificate (tokibo tohon) and a board resolution authorising the incorporation. The KVK registration (€85,15) files in the same flow; the complete picture with costs stands on the BV incorporation page.
The treaty position
| Netherlands–Japan tax treaty | Rate |
|---|---|
| Dividend — parent with 50%+ voting power, 6 months | 0% |
| Dividend — corporate shareholder, 10%+ voting power, 6 months | 5% |
| Dividend — other cases | 10% |
| Royalties | 0% |
Rates verified July 2026 against the treaty text. The 0% royalty line makes the Netherlands a natural home for European licensing of Japanese IP, and the 0% dividend tier means a wholly-owned Dutch subsidiary distributes upward clean. As with every Dutch treaty, benefits attach to arrangements with real business behind them — the substance guide sets out the footprint that carries the position, and the holding structure page shows how the participation exemption stacks inside the group.
BV versus KK: the numbers
| Element | Dutch BV | Japanese KK |
|---|---|---|
| Minimum capital | €0.01 | ¥1 |
| Corporate tax 2026 | 19% up to €200.000, 25,8% above | Roughly 30% combined national and local |
| Incorporation | 1–3 weeks, remote with video identification | Legal Affairs Bureau registration with local process |
| Market position | Inside the EU single market and VAT system | Home market and APAC operations |
For European profit up to €200.000, the 19% entry rate does the work — and where goods move, the article 23 import VAT deferment keeps 21% off cash flow at the border. The full goods route stands on the e-commerce page; the market comparison on the EU market entry hub.
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. Staff you second to the Netherlands can qualify for the 30% ruling, with the staffing guide covering the permits, and the banking guide ranks the realistic account options.
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.
- 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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