Holding in the Netherlands

Holding in the Netherlands

Because of its legal and tax legislation, the Netherlands is a suitable country for the incorporation of a holding company from abroad. For a number of years, it has become possible due to a legislative amendment to incorporate a private company with limited liability with a low issued share capital. Moreover a compulsory bank declaration or auditor's declaration is no longer required. The new legislation offers more freedom to structure the articles of association more flexibly. For instance, it is possible to vary the voting rights on shares by allocating different voting rights to shares or by not allocating any voting rights. The same applies to profit rights. Because the Netherlands has concluded taxation treaties with a large number of other countries, double taxation is avoided. In addition, if the holding owns at least 5% of the shares of a subsidiary the profit is taxed with corporation tax only once through application of the participation exemption. It is also possible to create a stable tax climate by concluding agreements with the tax authorities in the Netherlands that remain in effect for multiple years.

We can advise and assist you on, inter alia:

  • setting up a legal corporate structure;
  • preparing corporate articles of association and shareholders' agreements;
  • registering the companies with the trade register;
  • preparing management agreements;
  • consulting with tax specialists;
  • setting up an administrative organisation;
  • the opening of a bank account at a bank of your choice.

Examples of recent questions to our lawyers / civil-law notaries:

  • Can every shareholder have equal voting rights on shares despite different financial contributions?
  • How quickly can a bank account be opened and what needs to be supplied for it?
  • How is it assessed who the ultimate beneficiary owner (UBO) of the foreign founder is?
  • Can a Dutch civil-law notary transfer shares from a foreign legal entity?

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