How to start a business in the Netherlands: step by step for 2026

Starting a business in the Netherlands: the short route

The Netherlands is one of the easiest places in Europe to start a company, if you do things in the right order. A resident sole trader can be registered within a week. A private limited company, the besloten vennootschap or B.V., needs a notary but no minimum capital to speak of: one euro cent is enough. Non-residents can own and run a B.V. from abroad without ever living in the country.

What slows founders down is rarely the registration itself. It is the things around it: a citizen service number (BSN) for a sole trader living abroad, a bank that takes six weeks to finish its checks, a payroll registration that nobody requested, or a residence permit applied for after the company was already set up. This guide puts the steps in order, with the statutory amounts that apply in 2026, and shows where the weeks go.

Eenmanszaak, VOF or B.V.: choose before you register

Dutch law offers several forms, but three cover almost every new business. The eenmanszaak is a sole trader: you and the business are one person for liability and tax. The VOF (vennootschap onder firma) is a general partnership for two or more people, each personally liable for all debts. The B.V. is a company with its own legal personality, its own tax return and limited liability for the shareholders.

The tax logic is the main driver. A sole trader pays income tax in box 1 at 35.75%, 37.56% and 49.50% in 2026, but deducts the entrepreneur allowances first: the self-employed deduction of EUR 1,200, the starter deduction of EUR 2,123 in up to three of the first five years, and then the SME profit exemption of 12.7%. The allowances require at least 1,225 hours a year on the business. A B.V. pays corporate income tax of 19% on the first EUR 200,000 of profit and 25.8% above; the owner then pays box 2 tax on dividends and, as director-shareholder, must take a customary salary, which is EUR 58,000 in 2026 unless a lower amount can be justified.

The VOF suits two partners who want to start quickly, but the unlimited joint liability makes it a poor fit for anyone with assets to protect. Many founders start as an eenmanszaak and transfer the business to a B.V. later, which can be done without immediate tax on the hidden reserves if the conditions of the tax-free transfer are met. If you already know you will need investors, a shareholder agreement or a foreign owner, start with the B.V. and avoid a second set-up.

Law and practice: Dutch Civil Code, Book 2 (B.V.: Articles 2:175 and following) and Book 7A (partnerships); Income Tax Act 2001, Articles 3.74 to 3.79a (entrepreneur deductions and SME profit exemption); Corporate Income Tax Act 1969, Article 22. Amounts for 2026 from the Belastingdienst. Compare both routes in detail in our note on ZZP or B.V.

Forming a B.V.: notary, deed, articles and register

A B.V. can only be incorporated by a Dutch civil-law notary. The notary prepares the deed of incorporation, which contains the articles of association, verifies the identity of every founder and director, checks the source of funds under the anti-money laundering rules and then executes the deed. The company exists from the moment the deed is signed.

The articles set out the name, which must include 'B.V.', the registered seat in a Dutch municipality, the objects, the share classes and the rules for transferring shares. Since the flex-B.V. reform the articles can be tailored: non-voting or non-profit shares, a blocking clause or none at all, and the rule that the board may decline distributions that would leave the company unable to pay its debts. The minimum capital is EUR 0.01, and the capital does not need to be paid in through a bank before the deed. In practice founders issue shares for EUR 1 to EUR 100 and fund the start with a shareholder loan, which can be repaid without the formalities of a capital reduction.

A non-resident does not have to travel. There are two routes. The first is a power of attorney, signed abroad and usually legalised with an apostille, which allows the notary's staff to sign the deed. The second, available since 1 January 2024, is online incorporation by video: EU citizens and EU companies can identify themselves with a high-level electronic ID and sign electronically. Other shareholders and directors do not need to be EU nationals. Non-EU founders still use the power of attorney route in most cases.

• Deed of incorporation with the articles of association, executed by the notary.
• Shareholder register kept by the board from day one, listing every shareholder, their shares and the date of acquisition. It is not public, but the board must keep it current.
• Identification documents passport, proof of address and, for a corporate shareholder, an extract from its register and an ownership chart.
• UBO details the natural persons holding more than 25% or otherwise controlling the company.
• Registered address a Dutch business address; a home address or a business centre will do, but banks look closely at it.

Law and practice: Dutch Civil Code, Articles 2:175 (formation by notarial deed), 2:177 (articles of association), 2:178 (no minimum capital since the Flex-B.V. Act of 1 October 2012) and 2:194 (shareholder register); Act on Online Incorporation of Private Limited Companies, in force since 1 January 2024, implementing Directive 2019/1151. See our service page on the Dutch operating company.

KvK, RSIN, VAT number, UBO register and BSN

Registration with the Netherlands Chamber of Commerce, the KvK, is what makes a business visible in the trade register. For a B.V. the notary files the registration directly after the deed, including the directors and the ultimate beneficial owners. For an eenmanszaak or VOF you do it yourself: you complete the online form with DigiD and then, in most cases, finalise it at a KvK office where your identity is checked. Some registrations are completed digitally without a visit. You may register from one week before to one week after you start.

The statutory KvK fee is a one-off EUR 85.15 in 2026, indexed annually. There is no yearly KvK fee. On registration the business receives an 8-digit KvK number. A B.V. also receives an RSIN, its legal-entity tax number, which it uses for corporate tax.

VAT. You do not normally apply for a VAT number. The KvK passes your details to the Belastingdienst, which decides whether you are an entrepreneur for VAT and sends the numbers by post. Sole traders receive two numbers: a VAT ID that goes on invoices and a separate tax number for the returns, so the citizen service number never appears on an invoice. Small businesses with turnover in the Netherlands below EUR 20,000 a year can opt for the small business scheme (KOR) and charge no VAT. A foreign company without a Dutch establishment registers differently, directly with the Belastingdienst; see our note on Dutch VAT registration.

UBO register. Every B.V. and VOF must register its ultimate beneficial owners: natural persons holding more than 25% of the shares or votes, or otherwise in control, and failing those, the senior managers. For a new B.V. the notary usually files the UBO details with the incorporation. Access to the register has been restricted since the 2022 judgment of the EU Court of Justice, but banks, notaries and authorities still see it, and a mismatch between the register and the bank's file is a common reason for delays.

BSN and RNI. A resident gets a citizen service number on registration with the municipality. A non-resident who needs one, for example to register an eenmanszaak, obtain DigiD or be registered as a director, registers in the Non-Residents Records Database (RNI) at one of the designated municipal desks. It takes one visit with a passport. For a B.V., foreign directors without a BSN can still be registered by the notary; the KvK then records them with their foreign details.

Law and practice: Trade Register Act 2007 and Trade Register Decree 2008; KvK registration fee from kvk.nl (EUR 85.15, indexed annually); Implementation Act for the registration of ultimate beneficial owners (Articles 15a to 15c of the Trade Register Act); Turnover Tax Act 1968, Articles 25 to 25b (small business scheme); Basic Registration of Persons Act (BRP and RNI).

Bank account, payroll registration and permits for non-EU founders

The bank account. A Dutch bank will open a business account only after the KvK registration and a full know-your-customer review: who the owners are, where the money comes from, who the customers and suppliers are and why the company is in the Netherlands. For a resident sole trader this can take days. For a B.V. owned from outside the EU, with customers in higher-risk countries or a crypto angle, it can take six weeks or longer, and some banks decline. Electronic money institutions and EU neobanks are faster but are not always accepted by Dutch counterparties, notaries or the tax authorities for every purpose. We cover what banks ask in our notes on a bank account for a Dutch trading company and on bank accounts for holdings.

Payroll. Before paying the first salary, the company registers as an employer with the Belastingdienst and receives a payroll tax number (loonheffingennummer). This applies even when the only employee is the director-shareholder. Allow several weeks; you can register before the first hire. From then on the company files a monthly payroll return, pays wage tax and employee insurance contributions, and must arrange sick-pay cover, as an employer in the Netherlands pays at least 70% of salary for up to two years of illness. See our note on hiring your first employee.

Permits. EU, EEA and Swiss citizens can live and work in the Netherlands without a permit. Non-EU founders can own and direct a B.V. from abroad without one too. A permit is needed only if you move to the Netherlands to work in the business. The main routes are:

Apply before you move: the IND has up to 90 days to decide, and working in the business before the permit is granted is not allowed. Our note on digital nomad and self-employed visas in the Benelux compares the routes.

Substance and directors. A B.V. whose directors all live abroad can be treated as tax resident where it is actually managed. If the board meets in Dubai or Moscow, the Netherlands may lose the right to tax the company and treaty benefits can fall away. At least half of the key decisions should be taken in the Netherlands, with a Dutch or Dutch-based director where the structure relies on Dutch residence. See non-resident director of a Dutch B.V.

Law and practice: Wage Tax Act 1964; Civil Code, Article 7:629 (continued salary during illness); Aliens Act 2000 and Aliens Decree, Article 3.30a (self-employed and start-up permits); Dutch-American Friendship Treaty of 1956; IND guidance on the self-employed permit, including the EUR 4,500 DAFT investment.

A realistic timeline, week by week

The legal steps are fast. The weeks are lost waiting for documents, for the bank and for the tax authority's letters. Here is how a typical B.V. formation for a founder living abroad unfolds when the documents are in order.

1. Week 1: documents and KYCPassport copies, proof of address, the source of funds and, for corporate shareholders, extracts and an ownership chart. Documents from outside the EU may need an apostille and a sworn translation.
2. Week 2: deed and KvKThe notary sends the text of the deed, you sign the power of attorney or join by video, the deed is executed and the KvK registers the B.V. the same or next day. KvK number and RSIN issued.
3. Weeks 2 to 4: VAT letterThe Belastingdienst sends the VAT identification number and VAT tax number by post to the registered address.
4. Weeks 2 to 8: bank accountApplication filed with the KvK extract, the deed, the UBO extract and a business description. The bank's review is the critical path.
5. Weeks 3 to 6: payrollIf salaries will be paid, register as employer and receive the payroll tax number.
6. Week 6 onwards: tradingInvoices with KvK number and VAT ID, bookkeeping set up, first VAT return at the end of the quarter.

For a resident sole trader the timeline is much shorter: the online form, a KvK appointment within one or two weeks, the VAT letter within two weeks after the start date and a bank account soon after. Allow two to three weeks in total.

Common mistakes and what follows after year one

• Registering an eenmanszaak while living abroad without a Dutch base. The KvK requires a Dutch visiting address for most non-residents; a B.V. is often the cleaner route.
• Working before the permit. Non-EU founders who start working before the IND decision risk a fine for the company and refusal of the permit.
• No payroll registration for the director. A director-shareholder must be on the payroll with a customary salary; a missing registration leads to back taxes and penalties.
• Using a virtual office without real activity. Banks and the Belastingdienst ask where the business is actually run. A mailbox address with no people behind it delays the bank and invites questions.
• Ignoring the UBO filing. Missing or wrong UBO data is an economic offence and a common reason for bank delays.

After the first year the rhythm settles. VAT returns are usually quarterly. The B.V. files a corporate tax return each year and its annual accounts with the KvK: the board prepares them within five months of the year end (extendable by up to five months by the shareholders), and they must be filed within eight days of adoption and no later than twelve months after the year end. Small companies file an abridged balance sheet. Our note on annual accounts in the Netherlands covers the rules, and the Benelux filing deadlines for 2026 lists the dates.

Law and practice: Civil Code, Articles 2:210 and 2:394 (preparation, adoption and filing of annual accounts); Economic Offences Act (failure to register UBO data); Foreign Nationals Employment Act (Wav) for work without a permit.

Your steps and timeline

The result updates with each answer. It shows the order of steps and the expected number of weeks from documents to trading.

Starting a business in the Netherlands: frequent questions