Holland

Company Type

The proposed Dutch company type is a private limited company (also known as Dutch B.V.)

• A Dutch B.V. is a legal entity, the share capital of which consists of no less than one share

• Normally the shares of a Dutch B.V. may not be transferred due to the limitations on transfers imposed by law or limitations laid down by the articles of association of the company

• The shareholders of a Dutch B.V. are not personally liable for losses incurred by the company in excess of the amount contributed to its capital 

Authorised Capital

The minimum share capital of a B.V. shall be EUR 1.

Main Characteristics

A B.V. company is a full-fledged tax resident of the Netherlands and accordingly benefits from the privileges under tax treaties made by the Netherlands.

The Netherlands have signed a tax treaty with more than 90 countries, including Russia, Ukraine, Kazakhstan, all EU Member States etc.

No share certificates are issued. Registration of the shareholders is made by means of a register of shareholders kept by directors of the company. The register of shares is deposited at the company office;

Registration of company names containing words such as bank, insurance, trust etc. is only possible upon obtaining a relevant licence

Main Requirements for Company Directors and Shareholders

Founding members, shareholders: no less than one (the client)
Status: either a natural person or a legal entity
Director: no less than one (the client or a nominal director)
Status: either a natural person or a legal entity
Secretary: one (a natural person, nominal secretary)

Tax Liabilities and Tax Returns

Value added tax: 21 per cent
Income tax: 20-25 per cent

Dividend tax = 15 per cent provided  that the country of residence of the beneficiary (shareholder) has not signed a double tax treaty.