Alexander Baranov founded the BCA practice and leads BCA EU in Luxembourg. Since 2008 he has designed international corporate structures for founders, families and groups, now mainly in Luxembourg and the Netherlands. He writes every note on this site, follows the editorial standards below and is the person on your first call.
Structures that have to survive a review
Founder and principal, BCA EU
English, German, Spanish, Russian · Luxembourg, the Netherlands, Belgium and the Gulf
Alexander Baranov has designed and delivered international corporate structures since 2008: company formation, holding platforms, tax structuring and bank readiness for founders and companies crossing borders. The work has covered pharmaceutical projects in Germany, Austria and France, corporate mandates in the Gulf and Asia, and market entry into the European Union.
He founded the BCA practice, which now works through offices across Europe and the Gulf, with BCA EU in Luxembourg (RCS B245179) and BCA Unternehmensberatung in Stuttgart as the parent company. Most structuring work now lands in Luxembourg and the Netherlands, because for groups with subsidiaries across the EU these two answer the question properly.
He writes the notes on this site himself, from the questions clients actually ask: what a bank will want to see, which structure survives a substance review, and when the honest answer is a Dutch B.V. rather than the Luxembourg company the client asked for.
Where he works every day
Luxembourg and the Netherlands
SOPARFI, B.V., participation exemption, treaty access, substance.
Owners and groups
Withholding taxes, CFC rules, residence, director pay, exit.
GCC structures
UAE and Bahrain companies, GCC VAT and customs, trade flows from Rotterdam.
EU law
Sanctions for exporters, CBAM, DAC8, EU representatives, bank KYC files.
How the notes are written and kept current
- Primary sources. Each note states the law and practice it relies on: statutes, EU regulations and directives, case law with ECLI numbers, official guidance.
- One source of figures. Rates come from the reference page on Benelux tax rates; when they change, the notes change with them.
- Dated rules. Every note shows the date its rules are stated as of; proposals are marked as proposals.
- Corrections. Errors reported to info@bcaeu.com are checked and corrected, with the date of the change.
- No paid placements. We do not accept payment for mentions of banks, providers or products.
- Not advice. The notes explain the rules in general; your facts decide the answer.
Books and professional writing
Alexander is the author of nine books in the Digital Papers: Europe series on Kindle, on market entry, company law and cross-border tax, including Doing Business in Austria, Taxing Germany, Selling Into Europe and Market Entry to Spain. He also writes for professional finance and tax journals read by chief financial officers and accountants.
Notes by Alexander Baranov
85 notes and calculators, by topic. The newest are on the Insights page.
Family wealth and succession 10
- Buying Dutch or Luxembourg property personally or through a company
- Dutch box 3 tax in 2026, the 2027 squeeze, the 2028 reform and the B.V. option
- Inheritance tax in Luxembourg, the Netherlands and Belgium: 2026 rates and a calculator
- Luxembourg life insurance: security, investor categories and tax in 2026
- Luxembourg SPF: the family wealth company, its tax and its limits in 2026
- Setting up a family office in Luxembourg or the Netherlands
- Family foundations: Luxembourg workarounds vs the Dutch stichting vs the Belgian foundation
- The Dutch private foundation: stichting, STAK and ANBI
- The Belgian private foundation: certification, tax and succession
- Is there a private foundation in Luxembourg, and what to use instead
Investors by country 18
- US LLC owners living in Europe: why the LLC stops working
- UK founders after Brexit: when a Dutch or Luxembourg company pays
- Japanese, Korean and Chinese groups: running Europe from the Netherlands
- Turkish companies entering the EU through the Netherlands or Luxembourg
- Portuguese residents with a Luxembourg or Dutch company
- Spanish residents with a Luxembourg or Dutch company
- Belgian residents with a Luxembourg company: what works and what Belgium taxes
- German companies, founders and funds in Luxembourg and the Netherlands
- Norwegian companies, founders and funds in Luxembourg and the Netherlands
- Swedish companies, founders and funds in Luxembourg and the Netherlands
- Italian groups and families with Luxembourg or Dutch holdings: treaties and risks
- Thai companies and families entering the EU through Luxembourg or the Netherlands
- Israeli tech companies entering the EU through the Netherlands or Luxembourg
- Swiss groups entering the EU: when a Luxembourg or Dutch holding pays
- UAE and Gulf investors entering the EU through Luxembourg or the Netherlands
- Indian investors entering the EU through Luxembourg or the Netherlands
- French investors: when a Luxembourg or Dutch holding pays off
- From Brazil to the EU through the Netherlands or Luxembourg
Personal tax 8
- The Dutch 30% ruling in 2026: thresholds, the cap and 27% from 2027
- Employee stock options in the Netherlands: tax in 2026, the 2027 start-up regime and STAK plans
- Case review: a French founder, a Luxembourg holding and a Luxembourg bank account
- France vs Benelux: personal tax compared in 2026
- Belgian personal income tax in 2026: a practical guide
- Dutch personal income tax in 2026: a practical guide
- Luxembourg personal income tax in 2026: a practical guide
- Luxembourg for French residents: what really cuts personal tax
Setting up and running 11
- Digital nomad visa alternatives in the Netherlands, Luxembourg and Belgium
- How to set up a company in Belgium in 2026: step by step for EU and non-EU founders
- MiCA licence in Luxembourg or the Netherlands: the CASP guide for 2026
- Moving your company to Luxembourg or the Netherlands without liquidating it
- Luxembourg residence permits for entrepreneurs and investors in 2026
- A Luxembourg company with a foreign owner and a foreign director
- Luxembourg, the Netherlands or Cyprus: for trading and for holdings
- S.à r.l. or SARL-S: which Luxembourg company should you choose?
- The Luxembourg business permit: who needs it and how to get it
- Participation exemption in Europe, six countries compared
- Belgium vs the Netherlands vs Luxembourg
Running and closing a company 16
- Non-resident director of a Dutch B.V.: salary, substance and tax residence
- Bank accounts for Dutch trading companies: what banks check and how to get through
- GCC VAT in cross-border trade: Dubai, Saudi Arabia, Bahrain and Qatar routes
- GCC customs duties: the 5% tariff, Saudi rates and how duty is paid
- Selling on Amazon and online in the EU from outside
- Hiring your first employee in Luxembourg or the Netherlands
- Transfer pricing in the Netherlands for small and mid-sized groups
- Transfer pricing in Luxembourg for small and mid-sized groups
- Dutch VAT registration: who needs a number, Article 23 and fiscal representatives
- Luxembourg VAT registration: who needs a number, rates and returns
- How to close a Dutch B.V.: turbo or regular liquidation
- How to close a Luxembourg company: dissolution, liquidation, tax
- Annual accounts of a Dutch B.V.: KvK deadlines, size classes, liability
- Annual accounts in Luxembourg: deadlines, eCDF, audit and penalties
- Running a holding in Luxembourg or the Netherlands: the yearly side
- Opening a bank account for a Luxembourg or Dutch holding in 2026
Treaty access and substance 6
EU law and compliance 7
- EU sanctions compliance for exporters: contracts, due diligence and subsidiaries
- Unfreezing securities blocked at Euroclear and Clearstream
- CBAM for importers in the Netherlands, Belgium and Luxembourg
- E-invoicing in Belgium and the EU ViDA package
- EU representative for non-EU companies: products, data, customs and VAT
- Dividend withholding tax refunds: treaty refunds and EU law claims
- DAC8: crypto reporting to tax authorities from 2026
US groups and funds 7
- A UK company investing in its own Luxembourg fund: tax at each degree of control
- Raising venture capital through a Dutch B.V. or a Luxembourg company
- IP box in Luxembourg vs the Dutch innovation box
- Luxembourg vs Irish funds: which domicile for your fund?
- US companies in Luxembourg
- Luxembourg–US structures
- Setting up a Luxembourg holding from the USA
About the author and the notes
Who writes the notes on bcaeu.com?
Alexander Baranov, founder of BCA EU, writes or edits every note and calculator and approves it before publication.
How do you keep the figures current?
Rates live on one reference page, Benelux tax rates 2026 and 2027, and every note shows the date its rules are stated as of. When a budget or law changes a figure, we update the reference page and the notes that use it and record it in the change log.
Are the notes legal or tax advice?
No. They explain the rules and typical structures in general terms. Advice depends on your facts; for that, book a call.
How can I report an error?
Write to info@bcaeu.com with the page and the point. We check it and correct the note if we got it wrong, with the date of the correction.