- netherlands
- company formation
- bv
- vat
- corporate tax
Starting a company in the Netherlands is refreshingly practical: the country has one of Europe's most accessible entry points for founders, and much of the process can now be done digitally. The two questions that decide everything else are which legal form you choose and whether you need a notary. This guide walks through the eenmanszaak versus the BV, KVK registration, notary costs, the famous €0.01 minimum capital, VAT (BTW), and the corporate tax you will pay once you are trading.
If you are still weighing which country to base your company in, this fits inside our broader guide on how to start an online business in Europe.
Eenmanszaak or BV — pick your legal form first
Almost every Dutch founder starts with one of two structures.
Eenmanszaak (sole proprietorship). This is the simplest and cheapest route. There is no notary, no minimum capital, and you register yourself directly at the Chamber of Commerce (KVK). The catch is liability: an eenmanszaak is not a separate legal entity, so you are personally liable for business debts with your private assets. It is well suited to freelancers and early-stage solo businesses testing an idea.
BV (besloten vennootschap). The BV is a private limited company — a separate legal entity, so in principle your personal assets are shielded from business debts. It looks more credible to clients, investors, and banks, and it becomes tax-efficient once profits grow. The trade-off is that setting one up requires a civil-law notary and involves more administration.
A common pattern is to start as an eenmanszaak and convert to a BV once profit reaches the point where the corporate structure saves tax and the liability protection matters.
The BV and the €0.01 minimum capital
Since the 2012 "Flex BV" reform, the Netherlands scrapped the old €18,000 minimum. Today you only need to pay in at least €0.01 as starting capital to incorporate a BV. That contribution can be in cash or in kind (for example, contributing equipment or goods).
In practice, one cent is the legal floor, not a business-planning figure — you still need enough working capital to actually run the company. But the low threshold means the BV is no longer reserved for well-funded ventures.
Sources: KVK, Business.gov.nl.
The notary deed for a BV
You cannot set up a BV yourself. A civil-law notary (notaris) must draw up a notarial deed of incorporation containing the articles of association — this deed is the official proof that the company exists. The notary also registers the BV in the KVK Business Register and records the ultimate beneficial owners (UBOs).
You no longer necessarily have to visit the notary in person: it is possible to incorporate a BV online with a digital notarial deed, which is convenient for foreign founders.
Notary fees vary by provider, but expect roughly €500 to €1,500 to incorporate a standard BV. Compare a couple of notaries — pricing is not fixed.
A useful detail: you can begin trading before incorporation is complete by registering as a BV in oprichting (BV i.o. — "BV in formation").
Sources: KVK, Business.gov.nl.
KVK registration and the fee
Every Dutch business must be listed in the Handelsregister (Business Register) at the KVK.
- For an eenmanszaak, you book an appointment and register in person at a KVK office.
- For a BV, the notary handles the KVK registration for you as part of incorporation.
Either way, there is a one-off registration fee of €85.15 (as of 1 January 2026), paid by debit or credit card at registration. The fee is tax-deductible.
Once you are registered as an eenmanszaak, KVK passes your details to the Tax Administration (Belastingdienst), which issues your VAT numbers automatically.
Sources: KVK registration fee, KVK eenmanszaak.
VAT (BTW) — what you charge
Dutch VAT is called BTW. There are three rates:
- 21% — the standard rate for most goods and services (unchanged since 2012).
- 9% — a reduced rate for essentials such as food, books, and medicines.
- 0% — for certain exports and cross-border supplies within the EU.
After registering, the Belastingdienst issues you a VAT identification number (btw-id) for your invoices and a separate VAT number (btw-nummer) for dealings with the tax office. You then file periodic VAT returns — usually quarterly.
If you sell across borders in the EU, working out the right rate per country gets fiddly. Our EU VAT calculator helps you check rates and gross/net figures before you invoice.
Sources: KVK VAT return, Business.gov.nl.
Corporate tax on a BV
A BV pays corporate income tax (vennootschapsbelasting, vpb) on its profits. For 2026 the rates are:
- 19% on the first €200,000 of taxable profit.
- 25.8% on profit above €200,000.
These rates have been stable since 2023, with no change announced for 2026, and there are no additional provincial or municipal corporate taxes on top. A corporate tax return is generally due within five months after the financial year ends.
An eenmanszaak, by contrast, does not pay corporate tax — its profit is taxed as personal income tax, often with entrepreneur allowances. This difference in tax treatment is a big part of why growing businesses eventually switch to a BV.
Sources: KVK — Dutch tax rates 2026, Business.gov.nl — corporate tax return.
Rough cost summary
For a BV, budget approximately:
- Notary deed: €500–€1,500
- KVK registration: €85.15 (usually inside the notary's package)
- Minimum capital: €0.01 (legal floor — hold more in practice)
For an eenmanszaak, your only mandatory cost is the €85.15 KVK fee.
The Netherlands is one path among several. If you are comparing jurisdictions, our companion guide on starting a business in Germany with a GmbH shows a stricter, higher-capital regime for contrast.
This is general information, not legal or tax advice — rules vary by country and change; confirm with a qualified professional before acting.
Getting online once you are registered
Registration is only the start. Once your BV or eenmanszaak exists, you need a website that turns visitors into customers — and, increasingly, automations that keep admin off your plate. That is what we do for SMBs across Europe: see web development to understand how we build sites that actually sell.
If you would like a second opinion on your setup or your first web project, book a free consultation and we will point you in the right direction.