The lawyer you want for a Dutch market entry is not the one who can incorporate a private limited company (BV) fastest: incorporation by a civil-law notary usually takes days and requires only €0.01 in share capital. Choose the adviser who asks what the entity is for, tells you honestly whether you need a BV at all, and sees the employment, immigration and contract consequences of the structure you choose.
Why does the structure come before incorporation?
Because the costly choices are made in week one. Who signs on behalf of the company in the Chamber of Commerce (KvK) register, how the founders’ shares vest, and whether the first Dutch hire is an employee or a contractor all follow from the structure, and are hard to undo two years later.
BV, lālā, pe leai lava?
A besloten vennootschap (BV) is the standard Dutch private limited company. It is a separate legal person, shareholders are in principle not liable beyond their contribution, and the minimum share capital is one eurocent. It is incorporated by a Dutch civil-law notary by notarial deed (Article 2:175 BW) and then registered with the Chamber of Commerce (KvK).
O se lālā o lau kamupani mai fafo o loʻo iai nei e lē o se tagata faaletulafono ese: o le matua e tauaveina le noataga, ma o le lālā ua resitalaina i le KvK e aunoa ma se notary. E mafai ona avea ma tali saʻo mo se ofisa sui poʻo se faʻatauga muamua, ae o le tali sese i le taimi lava e te faia ai se lamatiaga i le lotoifale poʻo se tagata faigaluega i le lotoifale.
Ma o nisi taimi o le tali e leai se tasi o nei mea. Afai o loʻo e faʻataʻitaʻiina se maketi e ala i se tagata tufatufa poʻo se sui, o se maliega ua tusia lelei e mafai ona faia le galuega e aunoa ma se faʻalapotopotoga - e ui o tulafono a le ofisa Holani ma Europa e tuʻuina atu ai i sui faʻapisinisi aia tatau i le faʻamutaina o mea e taua le malamalama i ai aʻo leʻi sainia.
O a mea e aofia i le tuufaatasia i le faatinoga?
E manaʻomia e le notary le faʻailoaina o faʻavae ma ē ana le kamupani, mataupu o le mafutaga, ma faʻamatalaga o faatonu muamua. E masani lava ona mafai e faʻavae e le o ni tagata nofomau ona faʻatuina se kamupani e ala i le pule a le loia e aunoa ma le malaga. A maeʻa le faʻavaeina o le kamupani, ona resitalaina lea o le kamupani i le KvK, ma e tatau ona resitalaina ona ē ana le kamupani i le resitala a le UBO. Talu mai le tulafono o le 2025 lea e faʻatapulaʻaina ai le avanoa i resitala a le UBO, o lea resitala ua le toe tatala i tagata lautele: e faʻatapulaʻaina le avanoa i pulega agavaa, faʻalapotopotoga o loʻo faʻatinoina le suʻesuʻega tatau a tagata faʻatau, vaega e mafai ona faʻaalia se aia tatau, ma tagata resitala lava latou.
What should you look for in an adviser?
Look for an adviser who connects the deed to company law, employment, immigration and tax. Six points show whether they do:
1. Latou te fesili po o le a le mea e fai ai le fa'alapotopotoga
O le fausaga o le umiaina, le kamupani fa'agaoioia, le pule o le 'au a Holani, le vaega fa'akonekarate mo tagata fa'atau a le EU — o nei mea e tau atu i tali eseese. O se faufautua e fai se upusii mo le "BV" e aunoa ma le fesili o lo'o ia faia se upusii mo se pepa, ae le o se fautuaga.
2. Ua manino ia i latou mea e fai e se notary, ma mea e lē faia
O le notary o tulafono fa'alemalo e fa'atinoina le pepa o le maliega ma e noatia i tiute o le le fa'aitu'au. E le o lau faufautua le notary i le maliega a tagata e umia sea, le tu'uina atu o sea, po'o konekarate faigaluega. O le malamalama i le vaevaega o galuega e fa'asaoina ai fa'avae mai le manatu o se fa'alapotopotoga ua mae'a ona tu'ufa'atasia o lona uiga ua toe iloiloina le fausaga.
3. Latou te taulimaina galuega ma femalagaaiga, pe fai manino mai latou te le
The first Dutch hire raises a written employment contract, a probation period that is only valid within the limits of Article 7:652 BW, notice periods, pension, and — for non-EU staff — sponsorship. If you intend to bring in staff from outside the EU, the company itself must be recognised as a sponsor (erkend referent) by the IND, a process worth starting early rather than after the offer letter.
4. Latou te taʻua le totogi o le faatonu aʻo leʻi e ofo ai
A director who is also a substantial shareholder falls under the Dutch customary wage rules (gebruikelijkloonregeling, Article 12a of the Wage Tax Act 1964); for 2026 the reference figure is €58,000 gross a year. Founders planning to take little or no salary in year one need to know this at the outset, and to take tax advice on it specifically.
5. Latou te si'itia ma le sa'o le tulaga lafoga a le tagata faigaluega fou
O le polokalame a tagata mai fafo, ua leva ona lauiloa o le faaiuga e 30%, e mafai ai e se tagata faigaluega agavaa ona maua se vaega o lana totogi e aunoa ma se lafoga. Mo faaiuga na amata a o lei oo i le aso 1 o Ianuari 2024, e tumau pea i le 30% mo le vaitaimi atoa. Mo faaiuga na amata i le aso po o le maeʻa ai o lena aso, e faaauau pea le 30% seia oo i le 2026 ma pa'ū i le 27% mai le aso 1 o Ianuari 2027, faatasi ai ma le siitia o le tulaga totogi i le taimi lava e tasi. Soo se faufautua e sii mai se "30% mo le lima tausaga" i le 2026 o loo galue mai mea ua tuai.
6. Na latou tuʻuina le maliega a tagata e umia sea i le ala taua
Book 2 of the Dutch Civil Code (BW) does not supply founder vesting, drag-along and tag-along, deadlock resolution, or a leaver regime. Leave that document until after launch and it gets negotiated once the founders have already fallen out — the worst possible moment.
Which obligations follow after incorporation?
Four obligations under Book 2 BW and Dutch employment law catch newcomers out most often:
- Noataga a faatonu. A Dutch director is liable to the company for improper management (Article 2:9 BW), and in bankruptcy the bar is lower than most founders expect (Article 2:248 BW).
- Feliuina. Annual accounts must be filed with the KvK, at the latest twelve months after the financial year ends (Article 2:394 BW). Late filing creates a presumption of improper management in a later bankruptcy (Article 2:248(2) BW).
- Fono a le aufaigaluega. From fifty employees, a works council becomes compulsory under Article 2 of the Works Councils Act (WOR), with advice and consent rights that affect reorganisations and terms of employment.
- E manaʻomia se māfuaaga mo le faʻateʻaina. E leai se fa'ate'aina "i le loto i ai": E mana'omia e le tulafono a Holani se fa'avae fa'aletulafono ma se auala e ui atu i le UWV po'o le fa'amasinoga a le itumalo la'ititi, ma e fa'atupuina le totogi o le fa'ate'aina mai le aso muamua.
What should you ask before you engage an adviser?
Ask these questions before you sign an engagement letter or instruct the notary:
- I le tulaga o loʻo matou faia i Netherlands, pe e te fia faʻatuina se faʻalapotopotoga i le taimi nei?
- O a mea o loʻo aofia i le tau o lau faʻapotopotoga ma le mea e le o aofia ai - ae maise lava, o totonu pe fafo atu o le maliega a tagata e umia sea?
- E te tusia fo'i konekarate faigaluega muamua, ma e mafai ona e lagolagoina le resitalaina o le kamupani ma le IND?
- O ai e sainia mo le kamupani pe a uma ona faavaeina, ma e faapefea ona tatou faatapulaaina lena pule i le resitalaina o le KvK?
- O le ā o le a faigata ai lenei fausaga pe afai tatou te faʻatupulaʻia se liʻo pe faʻatau atu i le tolu tausaga?
What can we do for you with setting up a company?
O lo tatou Loia Sili advise foreign companies and founders entering the Netherlands, from Eindhoven ma Amsterdam, in English and Dutch:
- We advise on the choice between a BV, a branch or a distribution or agency agreement.
- We prepare the articles of association and coordinate the deed with your notary.
- We draft the shareholders’ agreement, including vesting, leaver and deadlock provisions.
- We draft the first employment contracts and handle the IND application for recognised sponsor status.
- We tell you when a matter needs a tax adviser: international tax structuring is not part of our practice.
aotelega
- Incorporating a BV takes days; the choices that shape it (entity purpose, ownership, first hires) need to come first.
- E sili atu le fetaui o se maliega o se lālā poʻo se maliega o le tufatufaina atu seʻiloga e te tauaveina ni tulaga lamatia i le lotoifale poʻo ni tagata faigaluega.
- Watch the customary wage for director-shareholders (€58,000 for 2026) and the expat ruling, which drops from 30% to 27% on 1 January 2027 for rulings started from 2024.
- Directors face liability under Articles 2:9 and 2:248 BW, and late filing of annual accounts creates a presumption of improper management.
- The UBO register is no longer open to the public, but registration remains compulsory.
Soo fesili
O le fea kamupani loia Holani e sili ona lelei mo kamupani mai fafo o loʻo faʻatuina i Netherlands?
It depends on what the entity is for. A large firm suits an entry that is part of a financed transaction with regulatory approvals; a mid-sized or boutique firm usually fits an operating entry better. Test whether the firm drafts the shareholders’ agreement, can apply for IND recognised sponsor status, and works in English on the documents.
O le a le umi e fa'atulaga ai se BV?
Incorporation itself usually takes days once the notary has identification, the articles and the UBO information. Agreeing the shareholders’ agreement, opening a bank account and IND sponsor recognition take longer.
E tatau ona ou nofo i Netherlands e avea ai ma faatonu?
No. Book 2 BW does not require directors to be resident. Residence does matter for banking, the company’s tax residence and your own right to stay and work.
E fia le tupe faavae o sea ou te manaʻomia?
The statutory minimum for a BV is €0.01. In practice, capitalise the company so it can trade without immediate shareholder loans, since thin capitalisation surfaces later in directors’ liability disputes.
