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An LLC is the most commonly used business entity in the Netherlands, and since the introduction of the ‘Flex-BV’ rules in 2012, it has become more flexible and efficient to better cater the needs of the investors. For example, with these new changes the requirement of € 18,000 issued share capital was dropped, and now a LLC does not require a minimum issued share capital in the Netherlands;

Annual audited financial statements and tax returns must be submitted to the Dutch Tax Authority after the LLC Company is set up. A Dutch LLC is considered resident for tax purpose, so corporation tax on all its net profits amounts to 25%, and 20% for profits above €200,000.

Netherlands LLC (Besloten Vennootschap) Key Features

  1. Annual audited financial statements and tax returns must be submitted to the Dutch Tax Authority after the LLC Company is set up.
  2. A Dutch LLC is considered resident for tax purpose, so corporation tax on all its net profits amounts to 25%, and 20% for profits above €200,000.
  3. A LLC does not require a minimum issued share capital in the Netherlands;

Netherlands LLC (Besloten Vennootschap) Legal Features

Netherland LLC

Corporate Details

General

  • Type of Entity

Limited Liability Company (LLC)(BV)

  • Registered Office in Netherlands LLC

Yes

  • Shelf company availability

Yes

  • Access to Double Taxation Treaties

Yes

Share capital or equivalent

  • Standard currency

Euro

  • Permitted currencies

Any

  • Minimum paid up

None

  • Usual authorized

N/A

N/A

  • No-par-value shares allowed

N/A

Managers/Director

  • Minimum number

One

  • Local required

No

  • Publicly accessible records

No

  • Location of meetings

Anywhere

  • Corporate directorship allowed

Yes

Members

  • Minimum number

One

  • Publicly accessible records

No

  • Corporate members allowed

Yes

  • Location of meetings

Anywhere

Company Secretary

  • Required

Yes

  • Local or qualified

Yes

Accounts

  • Requirements to prepare

Yes

  • Audit requirements

No

  • Requirements to file accounts

Yes

  • Publicly accessible accounts

No

Other

  • Requirement to file annual return

Yes

 

Netherlands LLC (Besloten Vennootschap) Tax Treatment

A Dutch LLC corporate tax is 25%.

Netherlands LLC (Besloten Vennootschap) Advantages

  1. No minimum paid up capital
  2. More flexibility regarding voting rights attached to shares;
  3. Possibility to create shares without profit rights;
  4. No auditor’s statement required anymore for contributions in kind nor for acquisition of assets from the shareholder within two years from incorporation;
  5. Financial assistance rules will be abolished; this will increase the possibilities of financing acquisitions; and
  6. More flexibility as to repurchase and redemption of own shares.

The Valsen Advantage

  1. End to end comprehensive service
  2. Speedy and efficient service
  3. Expert advice on structuring options
  4. Dedicated ongoing compliance support
  5. Extensive network pool of service provider

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