Legal form and brand
Open a Dutch BV for Your First Company
We prepare your founders' file and coordinate the civil-law notary who executes the deed and registers the BV.
- Deed by a Dutch civil-law notary
- Starting capital from EUR 0.01
- KVK fee EUR 85.15 (2026)
- English online deed: EU nationals only
Every BV file starts with the founders.
What's included in opening your BV
For a first BV, from the Netherlands or abroad: one step to start a business in the Netherlands, prepared before the notary is booked.
The deed data, prepared
Founders, directors, shareholders, nominal capital, seat, object and UBO data, in the form the notary works from.
The route check
English electronic deed (EU nationals, cash only) or Dutch paper deed: we check which one your founders can use.
The notary coordinated
We brief the civil-law notary (notaris) and follow the file. Identification, due diligence and the deed are the notary's acts.
The first weeks as a checklist
KVK number letter, tax letter, bank step, employer registration for the director, first-year filings.
A running sole proprietorship moved
We coordinate the notary and your own tax adviser, who chooses the conversion route.
Where our service stops
The notary executes the deed and registers the BV and its UBOs at the KVK. No nominee or resident director, nominee shareholder or general attorney from us, and no individual tax advice here.
Not part of this service
A client who takes this service does not take our address. Want an existing company? See the detailed ready-made companies page. No date, KVK number or bank approval is promised.
Sole proprietorship or BV, the conditions side by side
The 2026 conditions, not a recommendation. The freelancer's side: what being a zzp'er means in the Netherlands and the zzp taxes guide.
2026 amounts. Sources: KVK comparison page (checked on 8 October 2026); Wet IB 2001 arts. 2.12, 3.6, 3.76, 3.79a; Wet LB 1964 art. 12a; Wet Vpb 1969 art. 22; Wet DB 1965 art. 5; business.gov.nl.
| Condition | Sole proprietorship (eenmanszaak) | BV |
|---|---|---|
| Owners | One | One or more |
| Liability | The owner is personally liable | Usually only the BV. KVK exceptions: deliberate mismanagement; a lender to a starting BV often has the founder sign privately |
| Starting costs | The KVK registration fee | KVK fee, notary's fee, capital of at least EUR 0.01; the KVK says a BV costs more to set up |
| Tax on profit | The owner pays income tax on the profit | The BV pays corporate income tax and files one return a year |
| Entrepreneur's reliefs (2026) | Self-employed deduction (zelfstandigenaftrek) EUR 1,200 below pension age, plus EUR 2,123 for a starter, if the hour criterion (at least 1,225 hours a year) is met; SME profit exemption 12.7 percent | A director-major shareholder cannot claim the private business ownership allowance (business.gov.nl) |
| Salary | None to be paid | The director is employed by the BV, which deducts payroll taxes. A director holding at least 5 percent of the issued capital (directeur-grootaandeelhouder, DGA) gets at least the highest of three amounts, the third EUR 58,000; lower only to the most comparable pay where made plausible; no rule at EUR 5,000 a year or less |
| What a distribution costs | Nothing further | Dividend withholding tax of 15 percent, set off against box 2 income tax: 24.5 percent up to EUR 68,843, EUR 16,866 plus 31 percent above |
| Corporate income tax (2026) | Not applicable | 19 percent up to EUR 200,000; EUR 38,000 plus 25.8 percent above |
| Administration | Not compared on this page | Records kept seven years; yearly annual accounts (deadlines in the table below); VAT return usually quarterly; tax portal via eHerkenning |
The portal business.gov.nl says, in general terms: "Especially in the starting phase, when your business makes relatively little profit, you are usually better off for tax purposes with a sole proprietorship or VOF." Which form fits your figures is a conversation.
Starting without a BV? See our sole proprietorship registration service, registering as a zzp'er in the Netherlands, or, for partners, our CV and the maatschap overview.
Paper deed in Dutch or electronic deed in English
Nationality and contributions decide the route, not a preference.
Sources: Book 2 of the Civil Code as in force in 2026; Wna arts. 39 and 53g; Kamerstukken 36085; notaris.nl. Both routes include the notary's Wwft due diligence.
| Point | Paper deed | Electronic deed |
|---|---|---|
| Language | Dutch (art. 2:176 lid 1 BW) | English may replace Dutch (art. 2:176 lid 2 BW) |
| Who may use it | Any founder | Natural-person founders who are nationals of an EU member state (art. 2:175a lid 1 BW); third-country nationals founding online from third countries are outside the act. A company founds through its authorised director |
| Contribution | Cash or in kind | Cash only (art. 2:191a lid 4 BW); a running sole proprietorship goes in kind, so it needs the paper deed |
| Founder who does not appear | Signs a written power of attorney | Identifies and signs electronically through the notary's system |
| Statutory clock | No official duration is published | Five working days for natural-person founders on the model deed, otherwise ten, from the later of complete formalities and payment on the shares (art. 2:175a lid 3 BW) |
| Identification | An identity document, checked by the notary (art. 39 Wna) | An electronic identification means (art. 53g Wna): in practice the ItsMe app plus an app that reads the identity document; the notary may still ask for physical presence where identity fraud is suspected |
- Is every natural-person founder a national of an EU member state? (art. 2:175a lid 1 BW)Yes: go to question 2No: Dutch paper deed; written power of attorney if a founder does not appear (art. 2:176 lid 1 BW)
- Is every contribution in cash? (art. 2:191a lid 4 BW)Yes to both: electronic deed, may be in English; five or ten working days (art. 2:175a lid 3 BW)No: Dutch paper deed; written power of attorney if a founder does not appear (art. 2:176 lid 1 BW)
How the process works, from decision to first filing
Who acts, and a duration only where a statute or an official page gives one.
The form decision
(you, with us and your tax adviser). Liability, expected profit against the customary salary, the reliefs a DGA gives up. No official time is published.
The deed route
(you with us). The electronic deed, which may be in English, only if every natural-person founder is an EU national with the required eID and all contributions are cash; otherwise the Dutch paper deed.
The deed data
(you with us). Name, Dutch seat, object, nominal capital, directors, shareholders, UBO data. A trade mark in the Netherlands for the name is a separate step.
The notary is engaged
(the notaris). Identification, Wwft due diligence and, on the paper route, a written power of attorney for an absent founder.
The deed is executed
(the notaris). Incorporation by notarial deed (art. 2:175 lid 2 BW): five or ten working days on the electronic route by statute; no official time for the paper route.
KVK and UBO registration
(the notaris, then the KVK). Filed within one week of incorporation (art. 20 Hrw 2007); until then the directors are jointly liable with the BV. KVK number and invoice by letter (KVK).
Tax registration
(the Tax Administration, no application). A letter within two weeks; VAT numbers within 10 workdays, the portal's figure. Employer registration by the first employee's first day: see hiring the first employee of a Dutch business.
Bank and tax login
(you; the bank decides). Approval often takes 2 to 8 weeks (business.gov.nl, an indication); eHerkenning opens the tax portal. See the bank account of a Dutch start-up.
- Before the deedWhoever signs for a BV i.o. is personally liablebusiness.gov.nl
- The deedThe BV is incorporated by notarial deedart. 2:175 lid 2 BW
- Within one weekThe notary files the BV and registers its UBOsart. 20 lid 1 Hrw 2007; KVK
- KVK number letter and fee invoiceSent by the KVKKVK
- Tax letter and VAT numberTax letter within two weeks; VAT number within 10 workdaysKVK; business.gov.nl
- The first employeeEmployer registration at the latest on the first employee's first dayBelastingdienst
Directors jointly liable with the BV until the first filing (art. 2:180 lid 2 BW)
Not sure which deed your founders can use?
Tell us your founders' nationalities and what goes into the BV. We reply with the deed route, documents and steps.
Requirements, state fees and deadlines for a new BV
What the law and the authorities set in 2026, and who handles each item.
2026 fee and statutory deadlines. Sources: Book 2 of the Civil Code, Wna, Hrw 2007, the KVK, business.gov.nl. An NV, for contrast, needs EUR 45,000 (art. 2:67 lid 2 BW).
| Requirement | What the law or the authority sets | Who handles it | Source |
|---|---|---|---|
| Seat | In the Netherlands | Founders, in the deed | Art. 2:177 lid 3 BW |
| Capital | No start-up capital; at least EUR 0.01 paid in, in cash or in kind | Founders | business.gov.nl |
| Identity | An identity document for every person appearing; an electronic means on the electronic route | Each founder; the notary checks | Arts. 39 and 53g Wna |
| Power of attorney | In writing, if a founder does not appear at the paper deed | The founder concerned | Art. 2:176 lid 1 BW |
| UBO data | Each person who owns the BV or can decide on its behalf | Founders supply; the notary registers | business.gov.nl; KVK |
| KVK registration fee | EUR 85.15 (2026), one-off, invoiced after the registration | The BV | Art. 5 Financiële regeling handelsregister 2019; KVK |
| Notary's fee | EUR 500 to 1,500 (KVK, business.gov.nl) or EUR 500 to 1,000 (KVK comparison page); an indication, not a tariff | Paid to the notary, itemised on request | KVK; business.gov.nl; arts. 54 and 55 Wna |
| Registration deadlines | First registration within one week of the incorporation; later changes at the latest one week after the event | The notary first, then the board | Art. 20 Hrw 2007 |
| Records | Kept for seven years | The board | Art. 2:10 lid 3 BW |
| Annual accounts | Drawn up within five months of year end, extendable by up to five; filed within eight days of adoption and at the latest twelve months after year end | The board | Arts. 2:210 lid 1 and 2:394 BW |
What the first year asks of the books: bookkeeping requirements in the Netherlands. The filing itself: our guide to the first annual accounts.
Moving a running sole proprietorship into a BV
The portal business.gov.nl (checked on 8 October 2026) names three routes with different tax consequences. Your tax adviser chooses; we coordinate the notary.
The route
(your tax adviser). The asset-liability transaction (activa-passivatransactie), the silent conversion (geruisloze omzetting) or the conversion subject to tax (ruisende inbreng).
A letter of intent
(you, with your tax adviser). A retroactive silent conversion needs one, registered with the Tax Administration. Its deadline is not settled in published guidance: confirm it with your adviser.
Lock-up and retroactive effect
Silent route: the shares received may not be sold for 3 years. Route subject to tax: retroactive up to 3 months.
Paper deed with a deed of contribution
(the notaris). Drawn up on a contribution balance sheet and description; a contribution in kind cannot use the cash-only electronic deed.
A new KVK number
(the notaris). The notary registers the BV, under a new KVK number, and deregisters the eenmanszaak.
Everyone told
(you). Tax Administration, bank, customers, insurer. VAT: a new enterprise. Payroll: records close and the employer registers again. A change of form generally counts as a discontinuation.
A trading business goes in as a contribution in kind.
Problems we solve in the first months
How we handle what trips up starters, without promising an outcome.
- Annual accounts filed late
Unkept records or unfiled accounts are presumed an important cause of a later bankruptcy (art. 2:248 lid 2 BW), looking back three years. The filing dates go on your checklist.
- A contract signed before the deed
Whoever signs for a BV in formation (BV i.o.) is personally liable, says business.gov.nl. We list pre-deed commitments so you know who carries them.
- A director paid, no employer registration
The BV registers as an employer at the latest on the day the first employee starts, says the Belastingdienst. It sits on your first-weeks checklist.
Already trading as a sole proprietor and weighing a BV?
Your tax adviser chooses the route; we prepare the notary's side and the list of everyone to tell.
Why work with us
Daan Mulder, Launch and legal forms lead, Amsterdam. Eleven years on Dutch start-up files. Dutch, English, French.
From our practice: before a notary is engaged, we settle each founder's nationality and whether anything but cash goes in, such as a running sole proprietorship. Those two facts decide the deed.
Frequently Asked Questions
Do I need to live in the Netherlands to open a Dutch BV?
Not necessarily. The government portal business.gov.nl says a founder can start while living abroad, if they have structural physical business activities in the Netherlands and a business address. For a BV the civil-law notary arranges the registration at the KVK and the Tax Administration, and the statutory seat must be in the Netherlands.
Can I open a BV online, in English, if I am not an EU citizen?
No. The electronic deed, the only English option, is open to founders who are nationals of an EU member state (art. 2:175a lid 1 BW), and the explanatory memorandum places online incorporation by nationals of third countries outside it. Others use the Dutch paper deed, with a written power of attorney if they do not appear.
Can I move my existing sole proprietorship into a BV, and which routes are there?
Yes. business.gov.nl names three routes: the asset-liability transaction, the silent conversion and the conversion subject to tax. Their tax consequences differ, so your tax adviser chooses. The business goes in as a contribution in kind, so the notary uses the Dutch paper deed with a deed of contribution, and the BV receives a new KVK number.
Do I have to pay myself a salary from my own BV, and how much?
A director holding at least 5 percent of the issued capital is a director-major shareholder; art. 12a Wet LB 1964 sets the salary at the highest of three amounts, the third EUR 58,000 for 2026. It drops to the most comparable employment's pay only where made plausible, and the rule does not apply at EUR 5,000 a year or less.
Am I still personally liable for the debts if I open a BV?
Usually only the BV is liable, says the KVK, with exceptions such as running the company badly on purpose or signing a loan privately. Whoever signs for a BV in formation before the deed is personally liable, and the directors are jointly liable with the BV until the first registration filing, due within one week.
Do I need a Dutch bank account before the BV can be incorporated?
No bank account number is needed for the KVK registration, according to business.gov.nl. A BV must have a business bank account, and the portal says bank approval often takes 2 to 8 weeks, as an indication. The bank step therefore comes after the deed on your checklist, and no approval is promised.
What does the state charge to open a BV, and what does the notary charge?
The KVK registration fee is EUR 85.15 in 2026, one-off and invoiced after the registration (art. 5 Financiële regeling handelsregister 2019). The notary's fee is separate and not a fixed tariff: the KVK and business.gov.nl indicate EUR 500 to 1,500, the KVK comparison page EUR 500 to 1,000. Our own fee is on request.
How long does it take to open a BV in the Netherlands?
On the electronic route the notary completes the incorporation within five or ten working days by statute (art. 2:175a lid 3 BW). No official time is published for the paper route. The first KVK registration is due within one week, and the Tax Administration writes within two weeks of the registration, according to the KVK.
How to open a BV in the Netherlands?
Settle the deed route first, then prepare the founders' and directors' data, the capital, the seat and the UBO data, and engage a civil-law notary. The notary identifies everyone, executes the deed and registers the BV and its UBOs at the KVK. The KVK number arrives by letter, and the Tax Administration writes without an application.
Can a foreigner open a business in the Netherlands?
Yes. For a BV, a founder from outside the EU uses the Dutch paper deed, with a written power of attorney if they do not appear; the English electronic deed is for EU nationals. business.gov.nl asks a founder living abroad for structural physical business activities in the Netherlands and a business address, and the notary registers a BV.
What is the difference between a BV and an NV in the Netherlands?
On capital the contrast is plain. The NV needs a minimum capital of EUR 45,000 (art. 2:67 lid 2 BW). A BV needs no start-up capital: business.gov.nl says the founder pays at least EUR 0.01 into the company, in cash or in kind. The other differences between the two forms are outside this page.
What does BV stand for in a Dutch company name?
BV stands for besloten vennootschap, which business.gov.nl describes as a private limited company with legal personality. According to the KVK, usually only the BV is liable for its debts, with exceptions. We do not claim that it matches a form in another country's law, such as a US limited liability company.
What is the cheapest way to set up a limited company?
For a Dutch BV the state's part is the KVK registration fee of EUR 85.15 in 2026. The notary charges a separate fee, which the KVK's registration page indicates at EUR 500 to 1,500, and the capital can be as low as EUR 0.01. The KVK also notes that setting up a BV costs more than a sole proprietorship.
What is a flex BV?
Flex BV is the everyday name for the BV rules since the 2012 reform. One trace of that reform in Book 2 of the Civil Code is article 2:203a, repealed from 1 October 2012. Today, according to business.gov.nl, a BV needs no start-up capital beyond the at least EUR 0.01 the founder pays in.
Does a holding BV above my operating BV cost more?
Yes. business.gov.nl notes that a holding structure costs more because at least two BVs are incorporated. Whether a holding belongs above your first BV depends on your plans and is a question for a conversation, with your own tax adviser on the tax side. This page names no tax benefit of a holding.
Ready to prepare your BV file?
Tell us about your founders and what goes into the BV. We reply with the route, the documents and the steps. Our fee is on request.