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Taxation of a Holding Company in the Netherlands

Taxation of a Holding Company in the Netherlands

The Dutch investment climate has always been favorable for foreign investments. The Netherlands offers its investors the opportunity to easily access important commercial and industrial centers such as Paris, Frankfurt, Brussels and even London. 

Investors who want to open a company in the Netherlands may choose to open a Dutch holding company. A holding company does not produce its own goods or services in the Netherlands, but it collects dividends, interests and royalties from subsidiaries. It essentially manages the actions of one or several other companies.

Entrepreneurs can choose to establish holding companies in the form of a public limited liability company or a private limited liability company. Our Dutch accountants can help you set up a holding company in the Netherlands.

Holding company taxation in the Netherlands

A Dutch holding company needs to observe the general tax law in the Netherlands. It benefits from the double taxation treaties concluded between the Netherlands and other European countries and enjoys other favorable general taxation provisions in the Netherlands.

Because a holding company in the Netherlands takes the form of a Dutch legal entity, entrepreneurs must submit an initial minimum hare capital: 45,000 EUR for a public limited liability company or 0,1 EUR for a private limited liability company.

The corporate tax rates in the Netherlands are 20% for taxable income up to 200,000 EUR and 25% for any amount exceeding 200,000 EUR. The Value Added Tax (VAT) in the Netherlands is 21%. Certain exemptions from the Dutch corporate tax apply if the company meets the criteria for the participation exemption or the criteria for a permanent establishment. Our accountants in the Netherlands can help you with detailed information about these special exemptions for Dutch companies.

Under certain conditions, Dutch holding companies are also exempt from the withholding tax on payment of dividends. According to Dutch law, interests and royalties paid by a Dutch holding company are not subject to withholding taxes. Our accountants in the Netherlands are ready to provide you with complete information regarding the taxation laws and facilities for Dutch holding companies.

You can also rely on us for services associated with payroll in the Netherlands. These are tailored to your business needs and profile, even in most cases the legislation is the same. However, we can handle matters such as HR administration and employment-related payments to the state authorities.

Please contact us for any accounting services in the Netherlands.