A Luxembourg holding pays a minimum net wealth tax of EUR 535 to EUR 4,815 every year, files three tax returns and needs EUR 12,000 of capital. A Dutch B.V. has no wealth tax, no filing fees and capital from EUR 0.01. Audits start only above EUR 7.5m of assets and EUR 15m of turnover in both. The real service bill is driven by directors and substance, not by the country.
The set-up is one week. The running is every year.
Most comparisons of Luxembourg and the Netherlands stop at the tax rates. The difference a holding feels every year is elsewhere: which taxes apply even without profit, which filings are due when, when an audit becomes mandatory, and what the tax office expects to see in the country. Those decide the yearly budget far more than the headline rate.
This note lists the statutory side, which is the same whoever runs your holding, and the service items to price, so you can compare quotes like for like.
Fixed minimums
A minimum net wealth tax every year, EUR 12,000 of capital, stricter expectations for financing companies.
Leaner, fewer fixed costs
No net wealth tax, capital from EUR 0.01, no filing fees; substance tests for financing companies.
The same core
Accounts, tax returns, UBO register, a board that decides locally.
Luxembourg: what every holding owes each year
| Item | The rule in 2026 |
|---|---|
| Minimum net wealth tax | EUR 535 (balance sheet up to EUR 350,000), EUR 1,605 (up to EUR 2m), EUR 4,815 (above EUR 2m); qualifying participations are usually exempt, so the minimum is what most holdings pay |
| Annual accounts | Approved within 6 months of year-end, filed within 7 (31 July), validated first on eCDF |
| Filing fee and late surcharges | A small RCS fee; EUR 50 to EUR 500 if filed late |
| Tax returns | Corporate, municipal and net wealth tax returns by 31 December of the following year, electronically, with quarterly advances |
| Audit | A réviseur d'entreprises agréé when 2 of 3 limits are exceeded two years running: EUR 7.5m balance sheet, EUR 15m turnover, 50 employees |
| UBO register (RBE) | Update within one month of any change |
| Domiciliation | Only a licensed professional may domicile a company; a written agreement is mandatory |
| Financing activity | Circular 56/1: people and decisions in Luxembourg, equity matching the risk, arm's-length margin |
The Netherlands: what every B.V. owes each year
| Item | The rule in 2026 |
|---|---|
| Net wealth tax | None |
| Annual accounts | Drawn up within 5 months (extendable by 5), filed at the KvK within 8 days of adoption and at the latest 12 months after year-end; no filing fee |
| Tax return | Corporate income tax return 5 months after year-end, usually extended through a tax adviser |
| Size classes | Micro up to EUR 450,000 assets; small up to EUR 7.5m assets, EUR 15m turnover, 50 employees |
| Audit | Only for medium and large companies: 2 of 3 small limits exceeded on two consecutive balance sheet dates |
| UBO register | Report changes within one week |
| Financing activity | Companies earning 70%+ from intra-group interest or royalties must meet substance tests (Dutch board majority, bank account run from NL, EUR 100,000 wages, own office) or be reported to the source country |
Luxembourg charges you for existing; the Netherlands charges you for doing. For a quiet holding that difference is the whole budget.
Your holding's year, in one list
Pick the country and the size. The list shows the statutory amounts and deadlines, and the services you need priced.
Your holding's year, in one list
Answer five questions. You get every yearly obligation, the statutory amounts, the deadlines and the items to price.
What drives the service bill
- Directors. The largest item. Resident directors who actually decide cost more than a signature, and are what substance requires.
- Domiciliation and office. A registered address in Luxembourg must come from a licensed professional; an office of your own costs more and counts more.
- Bookkeeping and accounts. Driven by the number of transactions, not by the size of the holding. A pure holding with a few dividends a year is cheap to keep.
- Tax returns and compliance. Three returns a year in Luxembourg, one in the Netherlands; UBO updates and board minutes.
- Audit. Only above the size limits; below them, no audit is required in either country.
A minimum net wealth tax of EUR 535 to EUR 4,815 every year.
No wealth tax, no filing fees, capital from EUR 0.01.
Only above EUR 7.5m / EUR 15m / 50 employees in both countries.
Real local decisions cost more than signatures, and protect the structure.