Can a Korean company or founder set up a Dutch BV?

Yes. A BV asks for one shareholder and one director; the shareholder may be a Korean company (Jusik Hoesa) or individual, and the director may live anywhere. The deed is executed remotely with a power of attorney and video identification.

What does the Netherlands-Korea tax treaty say about dividends?

The treaty caps Dutch dividend withholding at 10% where a Korean company directly holds at least 25% of the capital of the Dutch company, and at 15% in other cases. The treaty carries a principal purpose test under the MLI, so the structure asks for real business behind it.

Which documents does a Korean founder need?

A passport copy with an apostille from the Ministry of Foreign Affairs — Korea is a Hague Convention member — plus a notarised power of attorney in English and the video identification for the remote deed. A corporate shareholder adds the certified corporate registry extract and a board resolution.

Why do Korean brands set up a Dutch entity for Europe?

Since 1 July 2026 direct parcels under €150 carry EU customs duty, so bulk import through a Dutch entity with an article 23 import VAT deferment licence has become the cheaper route. The Dutch entity also opens marketplace seller accounts and fills the EU responsible person role for product compliance.

네덜란드 법인 설립: Start a Dutch Business from South Korea (2026)

The route from Korea

The BV comes into existence through a notarial deed, executed remotely with a power of attorney and video identification. From Korea, three documents carry the route: a passport copy with an apostille from the Ministry of Foreign Affairs (Korea is a Hague Convention member), a notarised power of attorney in English, and the video call with the Dutch notary. A corporate shareholder — a Jusik Hoesa — adds the certified corporate registry extract 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–Korea tax treaty	Rate
Dividend — corporate shareholder, 25%+ of the capital	10%
Dividend — other cases	15%
Interest — government and qualifying situations	0%
Royalties	10%–15% per category

Rates verified July 2026. The treaty carries a principal purpose test under the MLI, so the benefit attaches to arrangements with real business behind them — the substance guide sets out what that asks in practice. Inside the structure, a Dutch holding layer moves profit upward under the participation exemption before anything crosses the border; the structure guide for Asian parents compares the designs.

K-brands and the 2026 customs picture

Korean beauty, food and electronics brands built European volume on direct parcels — and since 1 July 2026 the EU customs exemption for consignments under €150 has been withdrawn, so those parcels carry duty per tariff heading. The customs reform guide sets out the shift; the answer is bulk import through a Dutch entity with an article 23 import VAT deferment licence, one OSS registration for EU-wide VAT, marketplace seller accounts on the Dutch entity, and the responsible person role filled within the group. The full goods route stands on the e-commerce page.

BV versus Jusik Hoesa: the numbers

Element	Dutch BV	Korean Jusik Hoesa
Minimum capital	€0.01	Free choice, from ₩100 per share
Corporate tax 2026	19% up to €200.000, 25,8% above	9%–24% progressive, plus local surtax
Incorporation	1–3 weeks, remote with video identification	Court registry filing with local process
Market position	Inside the EU single market and VAT system	Home market and APAC supply chain

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 bring to the Netherlands can qualify for the 30% ruling, and the banking guide ranks the realistic account options for foreign-owned BVs.

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.

All terms in the glossary →

This page describes the general route for 2026; what it means for your situation follows from a personal conversation.

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