Dutch BV Formation 2026 — Quick Read
The Netherlands has been Europe's go-to incorporation jurisdiction for two decades, and 2026 only strengthens the case. The Besloten Vennootschap (BV) — Dutch private limited company — requires only EUR 0.01 of issued share capital since the Flex-BV Act of 1 October 2012, can be incorporated in 1–3 working days, taxes profits at 19% VPB up to EUR 200,000 (25.8% above), and gives foreign founders full ownership with no Dutch residency requirement. The mandatory notarial deed (notaris) and KvK trade-register filing are the only structural costs of incorporation; the rest is choosing the right bank (ING / ABN AMRO / Rabobank vs Wise Business / Bunq) and registering for BTW VAT. E-commerce BVs typically launch on Bol.com — the Dutch #1 marketplace with 13M+ customers — within weeks of incorporation.
The 2026 Dutch BV Landscape at a Glance
Before drilling into each step, the cards below summarise the actors you will encounter across the entire incorporation journey.
Besloten Vennootschap (BV) — The Dutch Private Limited
Governed by Book 2 of the Burgerlijk Wetboek · EUR 0.01 minimum capital · limited liability · taxed under VPB Act 1969
KvK — Kamer van Koophandel (Dutch Chamber of Commerce)
Operator of the Dutch trade register (Handelsregister) · KvK number issued at incorporation · UBO register since 2020
Belastingdienst — Dutch Tax & Customs Administration
Issues BTW (VAT) number, RSIN, loonheffingen employer number · administers VPB, BTW, LH, dividend tax · EORI for EU customs
Notaris — Dutch Civil-Law Notary
Mandatory under Article 2:175 BW · drafts and executes the notarial deed of incorporation · KYC / UBO checks · KvK filing
Eenmanszaak — Dutch Sole Proprietorship
No legal personality · personal liability · taxed via personal income tax (IB) · no notary required · ZZP / freelancer route
Naamloze Vennootschap (NV) — Dutch Public Limited
EUR 45,000 minimum capital · designed for stock-market listing · stricter governance · used by large groups and holdings
Ready to form your Dutch BV?
Zunapro's company-formation desk pairs you with a Dutch civil-law notary, files at KvK, registers BTW + RSIN with the Belastingdienst, opens a Dutch business IBAN and connects Bol.com on day one.
1. BV vs Eenmanszaak vs NV — Choosing the Right Legal Form
Dutch civil law (Burgerlijk Wetboek, hereafter "BW") recognises a dozen entity types, but for founders and investors the realistic shortlist is three: Eenmanszaak (sole proprietorship), Besloten Vennootschap (BV) (private limited) and Naamloze Vennootschap (NV) (public limited). Each has a fundamentally different liability, tax and governance profile.
Eenmanszaak — Sole Proprietorship
The Eenmanszaak is the entry-level Dutch vehicle, used by roughly 1.2 million ZZP freelancers. Setup is fast and free — KvK registration costs ~EUR 80 and is finalised the same day, with no minimum capital and no notary. The downside is fundamental: no separation between you and the business — you are personally liable for every euro of debt. Profits are taxed via personal income tax (IB) up to 49.5%, partly offset by zelfstandigenaftrek, MKB-winstvrijstelling and startersaftrek. The Eenmanszaak fits early-stage solo founders; once profit exceeds EUR 80–100K/year or liability exposure grows (employees, leases, inventory), the case for converting to a BV becomes overwhelming.
BV — Besloten Vennootschap (Private Limited)
The BV is by far the most common corporate vehicle in the Netherlands — roughly 370,000 BVs are active. It is a separate legal person under Book 2 BW with full limited liability. Since the Flex-BV Act of 1 October 2012, minimum issued share capital is EUR 0.01. Profits are taxed under the Wet op de vennootschapsbelasting 1969 at 19% on the first EUR 200,000 and 25.8% above. A director-major-shareholder (DGA) draws a mandatory minimum salary of EUR 56,000 in 2026.
NV — Naamloze Vennootschap (Public Limited)
The NV is designed for stock-exchange listing. Minimum issued share capital is EUR 45,000 and governance is stricter (mandatory two-tier board under the "structuurregime"). Unless you are heading to an Euronext Amsterdam IPO, the NV is the wrong vehicle — roughly 95% of founders who consider an NV are better served by a BV.
Side-by-Side Comparison
| Criterion | Eenmanszaak | BV | NV |
|---|---|---|---|
| Minimum capital | None | EUR 0.01 (Flex-BV) | EUR 45,000 |
| Liability | Unlimited, personal | Limited to capital | Limited to capital |
| Legal personality | No | Yes (Book 2 BW) | Yes (Book 2 BW) |
| Notary required | No | Yes — Art. 2:175 BW | Yes — Art. 2:64 BW |
| Setup time | Same day | 1–3 working days | 1–3 working days |
| Tax regime | Personal IB (up to 49.5%) | VPB 19% / 25.8% | VPB 19% / 25.8% |
| Typical user | Freelancers, ZZP | Founders, SMEs, e-commerce, holdings | Listed groups, large NV holdings |
Rule of thumb: below ~EUR 80,000 profit and modest risk, the Eenmanszaak / ZZP route is simplest. Above that — or anytime you need limited liability, want to attract investors, or plan to scale — the BV is the right vehicle. The NV is almost never the right choice unless you are heading to a public listing. See full company-formation desk →
2. Flex-BV — EUR 0.01 Minimum Capital Since 2012
The Flex-BV Act of 1 October 2012
Before the Flex-BV Act, founding a BV was structurally expensive: the Dutch Civil Code required a EUR 18,000 minimum paid-in share capital, evidenced by a mandatory bank statement (bankverklaring), plus a Ministry-of-Justice "verklaring van geen bezwaar" that could add up to eight weeks of waiting. That changed in 2012.
The Wet vereenvoudiging en flexibilisering bv-recht (Flex-BV Act) entered into force on 1 October 2012, the most thorough modernisation of Dutch BV law in 30 years. Key reforms:
- Minimum issued share capital reduced to EUR 0.01 — one eurocent. The EUR 18,000 floor was scrapped entirely.
- Bank statement (bankverklaring) abolished — no need to deposit capital and produce a bank certificate before incorporation.
- "Verklaring van geen bezwaar" abolished — the Ministry-of-Justice pre-approval that used to add up to eight weeks is gone.
- Different share classes permitted — voting-only, profit-only, no-voting and no-profit shares are now expressly allowed, opening up sophisticated cap-table structures.
- Balance-sheet and distribution test introduced — distributions to shareholders require an explicit balans- and uitkeringstest by the management board, replacing the old rigid solvency rules.
- Director liability strengthened — directors are personally liable for approving distributions the company cannot subsequently honour.
What "Flex-BV" Means in Practice
There is no separate legal entity called "Flex-BV" — the term is shorthand for the post-2012 BV regime. Every BV incorporated in or after October 2012 is automatically a Flex-BV. Issued share capital can be set as low as EUR 0.01; no bank statement or deposit is needed before the notarial deed; sophisticated capital structures (preference shares, golden share, no-voting employee shares for option plans) are available out of the box.
💡 Read the full Flex-BV deep-dive
Share classes, balans- + uitkeringstest mechanics, director-liability under WBTR, sample articles of association — our dedicated guide walks through every flex-BV feature available in 2026.
3. Notarial Deed & KvK Registration — The Mandatory Steps
Under Article 2:175 BW, a Dutch BV can only be incorporated by notarial deed executed before a Dutch civil-law notary (notaris). There is no shortcut — online "instant company" services such as Stripe Atlas do not exist for the Dutch BV. The notary's role is substantive:
- KYC / UBO checks under the Wwft (anti-money-laundering act) — every founder, director and UBO identified with passport and residential-address proof
- Drafting the articles of association (statuten) — name, registered seat, share capital, share classes, board rules
- Executing the deed — founders sign in person, by power of attorney (volmacht) from abroad, or via a Dutch consulate
- KvK filing — notary electronically transmits the deed to KvK, which assigns the KvK number within hours
Standard BV notary fees in 2026 run EUR 500–1,500; two-tier holding structures and sophisticated share classes push fees to EUR 2,000–4,000. Specialist firms (Firm24, Ligo, NotarisDirect) publish flat-fee menus combining notary, KvK filing and BTW application.
The KvK Trade Register
The Kamer van Koophandel (KvK) operates the national trade register (Handelsregister). After the notary files the deed, KvK assigns an 8-digit KvK number (printed on every invoice and marketplace seller account) and a 12-digit RSIN used by the Belastingdienst as the company's tax-ID prefix. The public record includes statutory and trade names, vestigingsadres, SBI codes, directors and authorisations, and filed jaarrekening. A KvK extract (uittreksel) costs EUR 3.20.
The UBO Register
Since 27 September 2020, every Dutch legal person must register its Ultimate Beneficial Owners (UBOs) — natural persons holding > 25% of shares, voting rights or economic interest — in a dedicated KvK sub-register. After the 2022 CJEU ruling, public access is restricted; UBO data is now available only to competent authorities, obliged entities (banks, notaries) and parties with a legitimate interest.
Document checklist before the notary visit: passport / ID for every founder + director + UBO, residential-address proof (< 3 months old), proposed company name, draft articles of association (or accept the template), and the registered-seat address with proof of right of use. Download the full notary checklist →
4. Foreign Founder Essentials — DigiD, BSN, RNI and EORI
Dutch BV law imposes no residency requirement on shareholders or directors. A Turkish, German, British or US founder can own 100% of a Dutch BV without moving to the Netherlands. Several administrative numbers are designed around residents — here are the detours foreign founders need.
BSN — Citizen Service Number
The BSN (Burgerservicenummer) is the unique Dutch tax / social-security identifier. A foreign founder needs a BSN to be registered as a director in the KvK without friction, to obtain DigiD, to file personal income tax on the DGA salary and to open most Dutch business bank accounts. BSN is issued via the RNI (Registratie Niet-Ingezetenen) at one of 19 designated municipalities (Amsterdam, Rotterdam, The Hague, Utrecht, Eindhoven, Groningen and others). The applicant appears in person with a passport and walks out with a BSN the same day.
DigiD — Digital Identity
DigiD is the Dutch national digital-identity system used to log in to every government portal: Mijn Belastingdienst Zakelijk, Mijn KvK, Mijn Overheid, UWV, DUO. Since 2024, DigiD via TVS (Toegang Voor Specifieke organisaties) and the DigiD app abroad let verified non-residents activate DigiD without a Dutch postal address — the activation code is delivered via secure video onboarding. As a workaround, a Dutch tax adviser can be authorised as intermediair via the Belastingdienst's machtigingen module and log in with their own DigiD on the company's behalf.
EORI Number for EU Customs
If the BV imports from outside the EU (China, UK, US), it needs an EORI (Economic Operators Registration and Identification) number. Dutch EORI numbers are issued by the Douane (Customs) in the format NL + RSIN + suffix. Application is free, takes 3–5 working days, and the same EORI is recognised across all 27 EU member states.
Power of Attorney for Remote Incorporation
The most foreigner-friendly path is the volmacht (power of attorney): the foreign founder signs a power of attorney in their own country, notarised locally and apostilled under the 1961 Hague Convention, authorising a Dutch lawyer to execute the notarial deed in their name. The full incorporation completes without the founder ever travelling to the Netherlands. Cost overhead vs in-person is typically EUR 150–400 for apostille and translation.
🛂 Foreign founders — book a BSN slot
Zunapro coordinates your BSN appointment at an RNI municipality (Amsterdam, Rotterdam, The Hague, Utrecht), DigiD activation, EORI registration and the apostilled power of attorney — all without you flying to the Netherlands.
5. Opening a Dutch Business Bank Account — ING, ABN, Rabo vs Wise & Bunq
Although the BV technically only needs any SEPA IBAN, a Dutch IBAN (NL prefix) matters for three reasons: marketplace payout reliability (Bol.com strongly prefers NL IBANs and Bol Logistiek requires one), Belastingdienst direct-debit for BTW and VPB, and customer trust on the invoice.
The Dutch High-Street Trio — ING, ABN AMRO, Rabobank
- ING Business — largest Dutch business bank, ~35% BV market share. Strong FX, integrates with Exact / Twinfield. Onboarding 2–4 weeks, in-person KYC, director BSN required. EUR 8–15/mo.
- ABN AMRO Zakelijk — strong on trade finance and US-correspondent banking. Onboarding 3–6 weeks, stricter KYC for foreigners. EUR 10–20/mo.
- Rabobank Bedrijven — cooperative bank, deep roots in food, agri and regional SMEs. Onboarding 2–5 weeks; often the fastest of the three. EUR 9–15/mo.
The Online Challengers — Wise Business and Bunq
For foreign founders, the timeline pain of high-street banks is genuinely problematic — a Bol.com seller waiting six weeks for an ABN AMRO account misses the launch window. Two EU-licensed online players solve this:
- Wise Business — Belgian EU passport (licensed by the NBB). Opens an NL IBAN in 1–2 days fully online for non-resident BV founders, video KYC, multi-currency by default. No monthly fee on basic plans. Limitation: EMI, not a fully-licensed bank for deposit-insurance purposes.
- Bunq Business — fully-licensed Dutch bank (DNB-supervised), founded by Ali Niknam. Opens an NL IBAN online in hours via the Bunq app, accepts non-resident directors with EU passport or BSN, includes iDEAL and SEPA Instant. EUR 9–19/month.
Side-by-Side: High Street vs Challenger
| Bank | Onboarding | NL IBAN | Foreign Founder | Monthly Fee |
|---|---|---|---|---|
| ING Business | 2–4 weeks | Yes | BSN + in-person | EUR 8–15 |
| ABN AMRO Zakelijk | 3–6 weeks | Yes | BSN + in-person, strict | EUR 10–20 |
| Rabobank Bedrijven | 2–5 weeks | Yes | BSN + in-person | EUR 9–15 |
| Wise Business | 1–2 days online | Yes | Passport + video KYC | EUR 0 (per-tx) |
| Bunq Business | Hours, app-based | Yes (DNB-licensed) | EU passport / BSN | EUR 9–19 |
Pragmatic 2026 playbook: open Wise Business or Bunq in week one to start receiving Bol.com / Amazon.nl payouts and paying invoices, then in parallel apply for an ING or Rabobank account for long-term lending, treasury and credibility. Run both for the first 6–12 months. See banking comparison →
🏦 Need a Dutch IBAN this week?
Zunapro fast-tracks Wise Business or Bunq onboarding for your new BV — NL IBAN in 1–2 days, marketplace payout connection on day three, high-street account application started in parallel.
6. Corporate Income Tax (VPB) — 19% / 25.8% in 2026
Dutch corporate income tax — vennootschapsbelasting (VPB) — is regulated by the Wet op de vennootschapsbelasting 1969. The Belastingdienst administers VPB; every Dutch BV is a taxable subject. The taxable base is worldwide profit determined under Dutch accounting standards (Title 9 Book 2 BW) with the VPB Act's specific adjustments.
The Two-Bracket Structure 2026
Since 2023, the Netherlands operates a two-bracket VPB system:
So a BV with EUR 300,000 of taxable profit in 2026 pays 19% × 200,000 + 25.8% × 100,000 = EUR 63,800 (effective 21.3%). Competitive vs Germany (~30% combined), France (25%) and Belgium (25%).
VPB Filing, Innovatiebox and Participation Exemption
The annual VPB return is filed within 5 months after year-end (extensions to 12+ months routinely granted), electronically via the Belastingdienst portal or accounting software (Exact, Twinfield, Yuki, Moneybird).
The Innovatiebox taxes qualifying IP profits (software, patents, R&D output covered by an S&O statement) at an effective 9% rate — OECD-compliant (BEPS Action 5). The deelnemingsvrijstelling fully exempts dividends and capital gains from qualifying 5%+ subsidiaries, which justifies the classic "Holding-BV + Werk-BV" two-tier setup: the operating BV declares dividends up to the holding BV without VPB, ring-fencing accumulated profits from operational risk.
7. BTW (VAT) — 21% / 9% / 0% in 2026
The BTW Regime
Dutch VAT is called BTW (Belasting over de Toegevoegde Waarde), regulated by the Wet op de omzetbelasting 1968 (BTW Wet). The Belastingdienst issues every BV a BTW-identificatienummer in the format NL + 9 digits + B + 2 digits — the seller-side ID printed on every invoice and required for marketplace seller verification.
The Three 2026 Rates
2026 Changes, Filing and OSS
From 1 January 2026 certain culture/sport tickets move from 9% to 21% (2024 Tax Plan). The 9% reduced rate remains for food, books and core essentials. The EU's ViDA package mandates structured e-invoicing for intra-EU B2B from 2030; the Netherlands is preparing Peppol-based infrastructure in 2026–2027.
Default BTW filing is quarterly; large taxpayers (BTW above EUR 15,000/quarter) move to monthly; small businesses under EUR 1,883/year can apply for the KOR and pay zero BTW. For cross-border B2C (Amazon.de, Cdiscount), the OSS (One Stop Shop) regime consolidates all EU distance-sale VAT into one Dutch OSS return — effectively mandatory once distance sales exceed EUR 10,000/year EU-wide.
🧾 Automate BTW returns end-to-end
Zunapro feeds every Bol.com, Amazon.nl, marketplace and own-shop transaction into a BTW-ready ledger — quarterly returns, OSS reporting and Belastingdienst direct debit all from one panel.
8. Wage Tax (Loonheffingen, LH) — Employing Staff and the DGA Salary
Every Dutch BV that pays a salary — including a one-person BV whose only employee is the DGA — must register as an employer with the Belastingdienst and withhold loonheffingen (LH) monthly. Loonheffingen bundle four components:
- Loonbelasting — wage tax (advance on personal income tax). 2026 brackets: 36.97% to ~EUR 76,800, 49.5% above.
- Premie volksverzekeringen — national insurance (AOW old-age, ANW survivors, WLZ long-term care). Withheld from employee.
- Premies werknemersverzekeringen — employee insurance (WW, WIA, ZW). Paid by employer on top of gross.
- Bijdrage Zorgverzekeringswet (Zvw) — income-related health-care contribution paid by employer.
Combined employer cost typically sits at 125–135% of gross salary.
The DGA Minimum Salary 2026
A Directeur-Grootaandeelhouder (DGA) holding 5%+ of the shares falls under the gebruikelijkloonregeling of Article 12a Wet LB 1964: the deemed salary is the highest of (a) EUR 56,000 (2026), (b) the salary of the most-paid other employee, and (c) the customary salary in comparable functions. This prevents BV owners from leaving 100% of profit inside the BV at 19% VPB.
Loonheffingen returns are filed monthly by the last day of the following month, payment due by the 14th. Dutch payroll software (Loket.nl, NMBRS, Visma, AFAS) automates the calculations.
Hiring your first Dutch employee? Outsource payroll to Loket.nl, NMBRS or AFAS from day one; the cost is EUR 10–25/employee/month and the regulatory exposure if you DIY is genuinely material. Zunapro integrates Loket.nl directly so payroll, BTW and VPB flow through one finance panel. See payroll integration →
9. Annual Accounts (Jaarrekening) — Filing with KvK
Under Title 9 of Book 2 BW, every Dutch BV must prepare annual accounts (jaarrekening) and file a deposited version with the KvK trade register within 12 months after year-end. The default financial year is the calendar year; mid-year incorporations may use a "long" first year of up to 18 months.
Size Classes — Micro, Small, Medium, Large
Filing detail varies by size class. Articles 2:395a–397 BW define four classes based on balance-sheet total, net turnover and average employees, measured over two consecutive years:
| Class | Balance Sheet | Turnover | Employees | Filing Detail |
|---|---|---|---|---|
| Micro | ≤ EUR 450K | ≤ EUR 900K | ≤ 10 | Balance sheet only, abbreviated |
| Small | ≤ EUR 7.5M | ≤ EUR 15M | ≤ 50 | Balance sheet + brief notes |
| Medium | ≤ EUR 25M | ≤ EUR 50M | ≤ 250 | Full accounts, audit required |
| Large | > EUR 25M | > EUR 50M | > 250 | Full accounts + audit + management report |
For 95% of new BVs the micro or small classification applies — the filed jaarrekening is a compact SBR XBRL filing prepared by the accountant and transmitted electronically to KvK.
Director Liability Risk and Practical Stack
Late filings are not a small matter. Under Article 2:248 BW, if a BV goes bankrupt and the directors failed to file annual accounts on time during the preceding three years, they are presumed to have mismanaged the company and become personally liable for the bankruptcy deficit. This is the single most common pitfall in Dutch BV practice.
Typical stack: accounting software (Exact, Twinfield, Yuki, Moneybird, AFAS), annual-accounts package (Visionplanner, CaseWare, Yuki Aangifte) producing SBR XBRL, transmission via Digipoort. KvK only accepts SBR XBRL for micro/small/medium classes. Accountant sign-off is required for medium/large and recommended for small to manage Article 2:248 BW exposure.
📊 Outsource your jaarrekening to a Dutch RA
Zunapro pairs your BV with a Dutch-registered accountant (RA / AA) for monthly bookkeeping, quarterly BTW, annual VPB and KvK-filed SBR jaarrekening — flat-fee from EUR 99/month.
10. E-Commerce BV + Bol.com Seller Setup — From Notary to First Order
The Netherlands punches above its weight in EU e-commerce. With 17.6M inhabitants, online retail spending sits at EUR 33B annually, ~93% of consumers shop online, and the country hosts Europe's most consolidated marketplace duopoly: Bol.com (13M+ customers, owned by Ahold Delhaize) and Amazon.nl (live since March 2020, ~3M+ customers). PostNL handles last-mile, iDEAL accounts for ~70% of online payments, and high English fluency makes Dutch consumers international-brand-friendly. A foreign-founder BV can land on Bol.com within 4–6 weeks of incorporation.
The E-Commerce BV Standard Setup
- Incorporate the BV — single shareholder, one DGA, EUR 100 issued capital, "Holding-BV + Werk-BV" if you anticipate > EUR 200K annual profit
- KvK registration — SBI codes
47919(internet retail nec) and47990(other retail) - Belastingdienst — BTW number, RSIN, loonheffingen number for DGA salary
- EORI — via Douane portal if importing from non-EU
- Banking — Wise Business or Bunq within days; ING / Rabo in parallel
- Logistics — PostNL Zakelijk and DHL Parcel; optionally enrol in Bol Logistiek (LvB)
- Marketplace seller accounts — Bol.com Verkoopaccount, Amazon.nl Professional Seller, optional Cdiscount, Otto, Kaufland
- Connect to Zunapro — one master catalog, multi-marketplace listing, BTW-ready invoicing, jaarrekening export
Bol.com — The Dutch Marketplace Anchor
Bol.com was founded in 1999 by Bertelsmann, sold to Ahold Delhaize in 2012, and is now the dominant Dutch general marketplace with 13M active customers, more than 50,000 third-party sellers and 36M+ SKUs. Seller requirements: valid Dutch KvK number, BTW number, SEPA IBAN (NL preferred), Dutch return address. Seller fee is ~EUR 39/month + category commission (5–17%).
Logistiek via Bol (LvB) and Amazon.nl
Logistiek via Bol is the Dutch FBA equivalent — sellers ship to Bol's fulfilment centres in Waalwijk and Bol handles storage, pick-pack, last-mile and returns. LvB orders qualify for Bol Select (the Dutch "Prime", 3M+ subscribers in 2026). Amazon.nl launched March 2020 and adds ~3M Dutch customers, but its real value is the Pan-EU FBA gateway: FBA-NL inventory feeds FBA-DE, FBA-FR, FBA-IT, FBA-ES and FBA-PL, with VAT handled via OSS or Amazon's VAT Services.
🛒 BV + Bol.com in one panel
Zunapro combines the Dutch BV formation flow with a turnkey Bol.com seller-account onboarding — KvK number to first Bol.com listing in under six weeks.
How to Start — 2026 Step-by-Step Action Plan
1. Choose the Right Vehicle
- Solo freelancer, < EUR 80K profit → Eenmanszaak / ZZP
- Founder, scale-up, e-commerce, multi-founder → BV (single layer)
- Profit > EUR 200K with retained earnings → Holding-BV + Werk-BV
- Planning a stock-market listing → NV
2. Notary, Deed and Foreign-Founder Numbers
Use a flat-fee BV-specialist firm (Firm24, Ligo, NotarisDirect) for standard incorporations or a corporate-law firm for sophisticated cap tables. The deed can be executed in-person, by power-of-attorney, or via a Dutch consulate. In parallel: book a BSN appointment at an RNI municipality, activate DigiD, apply for EORI if importing from non-EU, and optionally engage a Dutch tax adviser as intermediair.
3. Banking and Belastingdienst
Open Wise Business or Bunq for an NL IBAN in 1–2 days, then apply for ING / ABN / Rabobank in parallel for treasury and credibility. The BTW number is issued 5–10 working days after KvK; loonheffingen number on application; VPB voorlopige aanslag (pre-payment) scheduled with the accountant.
4. Launch on Marketplaces via Zunapro
- Open Zunapro account and select the Netherlands module
- Connect Bol.com — paste API credentials, map BTW rates, choose payout IBAN
- Connect Amazon.nl — SP-API onboarding, FBA-NL enrolment if applicable
- Add own-shop channels — Shopify, WooCommerce, BigCommerce, Lightspeed
- Enable BTW + jaarrekening exports — single toggle per accounting system
- Go live — first sync completes in 10 minutes for a 1,000-SKU catalog
Form your Dutch BV and launch on Bol.com — all in one flow
Notary + KvK + Belastingdienst + Wise/Bunq + Bol.com + Amazon.nl — Zunapro's Netherlands company-formation desk handles every step from BSN appointment to first marketplace order. Foreign founders welcome.
Start My Dutch BV →Dutch BV Formation FAQ 2026
What is the minimum share capital to form a Dutch BV in 2026?
Since the Flex-BV Act (Wet vereenvoudiging en flexibilisering bv-recht) entered into force on 1 October 2012, the minimum issued share capital is EUR 0.01 — one eurocent. The former EUR 18,000 requirement was abolished.
The notary still records the issued and paid-up capital in the deed of incorporation; in practice founders frequently set it at EUR 1, EUR 100 or EUR 1,000 to match the desired share count and to leave headroom for future share splits.
Can a foreign founder set up a Dutch BV without living in the Netherlands?
Yes. There is no Dutch residency requirement for shareholders or directors of a BV. Foreign founders sign the notarial deed in person at a Dutch notary, via a power of attorney (volmacht) from abroad, or via a Dutch consulate.
After incorporation the BV is registered with KvK and a BSN (citizen service number), BTW number and RSIN are issued. For day-to-day banking and DigiD access, a Dutch BSN — obtainable via the Registratie Niet-Ingezetenen (RNI) at one of 19 RNI municipalities — is strongly recommended.
Do I really need a Dutch civil-law notary to form a BV?
Yes. Article 2:175 of the Dutch Civil Code (Burgerlijk Wetboek Book 2) requires that a BV be incorporated by notarial deed executed before a Dutch civil-law notary (notaris). The notary verifies identities of all founders, drafts the articles of association (statuten), records the issued share capital and files the deed with the KvK trade register.
Notary fees for a standard BV typically run EUR 500–1,500; complex multi-founder or holding structures push fees to EUR 2,000–4,000.
How long does it take to incorporate a Dutch BV?
With all documents in hand, a standard BV can be incorporated and registered with KvK in 1–3 working days. The bottleneck is normally the KYC/UBO checks performed by the notary (1–5 working days for non-EU founders) and the bank-account opening (1–4 weeks for high-street Dutch banks; same-day for Wise Business or Bunq).
The Belastingdienst issues the BTW (VAT) number within 5–10 working days after KvK registration.
What is the corporate income tax (VPB) rate in the Netherlands in 2026?
In 2026, Dutch corporate income tax (vennootschapsbelasting, VPB) is levied at 19% on the first EUR 200,000 of taxable profit and 25.8% on profits above EUR 200,000. The tax is administered by the Belastingdienst under the Wet op de vennootschapsbelasting 1969.
The two-bracket structure was introduced in 2023 and remains in force for 2026. Innovation-related profits can qualify for the Innovatiebox regime at an effective 9% rate.
What VAT (BTW) rates apply to a Dutch BV in 2026?
The Dutch BTW system (Wet op de omzetbelasting 1968) has three rates in 2026: 21% standard rate on most goods and services, 9% reduced rate on food, books, medicines, water, public transport and hairdressers, and 0% rate on intra-EU B2B exports (with valid VAT ID), non-EU exports and international transport.
BTW returns are filed quarterly by default; large taxpayers (BTW liability above EUR 15,000/quarter) move to monthly filing. From 1 January 2026, certain culture/sport tickets transition from 9% to 21% in line with the 2024 Tax Plan.
Can I open a Dutch business bank account as a foreign BV founder?
Yes, but the high-street banks (ING, ABN AMRO, Rabobank) typically require an in-person KYC meeting plus a Dutch BSN of at least one director and a Dutch establishment address. Account opening takes 2–6 weeks.
Wise Business and Bunq Business are EU-licensed alternatives that open a Dutch IBAN online in 1–2 days for non-resident founders, accept video KYC and work with virtually every marketplace payout. Many e-commerce BVs start with Wise or Bunq and add a high-street account once they qualify.
What is a BV vs an Eenmanszaak vs an NV — which one should I pick?
An Eenmanszaak is a sole proprietorship: no separate legal entity, the founder is personally liable for all debts, taxed via personal income tax (IB). A BV (Besloten Vennootschap) is the Dutch private limited company: a separate legal person with limited liability, EUR 0.01 minimum capital, taxed under VPB at 19% / 25.8%.
An NV (Naamloze Vennootschap) is the Dutch public limited: minimum capital EUR 45,000, designed for stock-exchange listing. For 95% of founders — especially e-commerce, SaaS, consulting and investors — the BV is the correct vehicle.
What annual filings does a Dutch BV have to submit to the KvK?
Every Dutch BV must file annual accounts (jaarrekening) with the KvK within 12 months of the financial year-end. The level of detail depends on the size class — micro, small, medium or large.
Late filing exposes directors to personal liability for company debts under Article 2:248 BW in the event of bankruptcy. Separately, the BV files an annual VPB return with the Belastingdienst (5 months after year-end, extendable) and ongoing BTW returns quarterly.
Can I sell on Bol.com as a foreign-owned Dutch BV?
Yes. Bol.com — the Netherlands' #1 marketplace with 13M+ active customers — requires a valid KvK number, BTW number, IBAN bank account and a Dutch return address. A foreign-owned Dutch BV that meets these four criteria is eligible.
Bol.com offers Logistiek via Bol (LvB), its FBA-equivalent fulfilment network operating out of Waalwijk, and integrates with Zunapro for catalog, order and stock sync across Bol.com, Amazon.nl, Cdiscount, Otto, blokker.nl and other Dutch / EU channels from a single panel.
What is the difference between a BV and a Flex-BV?
There is no separate legal entity called "Flex-BV". The term refers to the simplified BV regime created by the Flex-BV Act (Wet vereenvoudiging en flexibilisering bv-recht) which entered into force on 1 October 2012.
The act abolished the EUR 18,000 minimum capital (now EUR 0.01), removed the mandatory bank statement (bankverklaring), abolished the "verklaring van geen bezwaar", allowed different share classes (voting-only, no-voting, profit-only, no-profit), simplified the distribution approval test to the balans- en uitkeringstest, and broadly modernised the BV rules. Every BV incorporated after 1 October 2012 is automatically a Flex-BV.
As a Dutch BV employer, what wage taxes (loonheffingen) do I have to withhold?
Every Dutch BV that employs staff — including a director-major-shareholder (DGA) on a mandatory minimum salary of EUR 56,000 in 2026 — must register as an employer with the Belastingdienst and withhold loonheffingen monthly.
Loonheffingen bundle wage tax (loonbelasting), national-insurance premiums (premie volksverzekeringen), employee-insurance premiums (premies werknemersverzekeringen, paid by the employer) and the income-related Zvw contribution. The combined cost typically adds 25–35% to gross salary. Returns are filed monthly and remittances paid by the 14th of the following month.
Do I need a Dutch address to form a BV?
Yes — every BV must have a registered Dutch establishment address (vestigingsadres) recorded in the KvK trade register. PO boxes are not allowed; the address must be a physical location where the BV genuinely conducts business or where the directors can be contacted.
Many foreign founders use a virtual-office provider in Amsterdam, Rotterdam, The Hague or Utrecht (EUR 50–150/month) until they justify a physical office. The Belastingdienst will, however, scrutinise pure mailbox arrangements when assessing substance for tax-residency purposes — for a serious operating BV, plan to graduate to a real office or genuine co-working presence within 12 months.
What is the EORI number and do I need one as a BV?
The EORI (Economic Operators Registration and Identification) number is required for any business that imports or exports goods across the EU customs border. If your BV brings in goods from China, the UK, the US, Turkey or any other non-EU origin, you need an EORI.
Dutch EORI numbers are issued by the Douane (Customs) in the format NL + RSIN + suffix, free of charge, online via the Belastingdienst portal, with a typical 3–5 working-day turnaround. The same EORI is recognised across all 27 EU member states.
Form your Dutch BV in 2026 — notary, KvK, BTW, banking and Bol.com in one flow
Flex-BV from EUR 0.01 · Dutch civil-law notary · KvK same-week · BTW within 10 days · Wise / Bunq NL IBAN in 1–2 days · Bol.com seller-account onboarding · jaarrekening filing partner. Foreign founders welcome — start without flying to the Netherlands.
🇳🇱 Start My BV Now →