A Dutch holding that exempts your dividends from a 5% stake
A Dutch holding B.V. receives dividends and sells subsidiaries without corporate tax once it owns 5%, from the first day. It needs one cent of capital and pays no net wealth tax. Enter your numbers below and see what reaches you.
Free first consultation. Fixed quote within one business day.
What reaches you from your subsidiary?
Follow one year of dividends from your subsidiary, through the Dutch holding, to its owner. Every step updates as you change the inputs.
Dividends in the B.V.
Gain when you sell
An indication, not tax advice. It assumes the B.V. is the beneficial owner with real substance in the Netherlands, and that the structure is not abusive. Non-exempt dividends are shown at 25.8%; a passive, low-taxed subsidiary gets a credit for foreign tax instead. Tax in the owner's country is not included.
Six jobs a Dutch holding does well
Group parent
One owner for subsidiaries in several countries, with one board instead of many.
Dividend hub
Collects subsidiary dividends and pays them on when the group decides.
Acquisition vehicle
Buys a company and holds it to exit, when a qualifying gain is exempt.
Joint venture
Neutral ground for two partners, with share classes that carry the deal terms.
Minority stakes
Positions from 5% are exempt, where Luxembourg needs 10%.
Short holdings
No holding period, so a stake sold within a year still qualifies.
The Dutch holding in eight rows
The participation exemption does most of the work. The last three rows are where structures are really decided.
A holding that only forwards money loses everything at once
The exemption, treaty rates and directive benefits all depend on the B.V. being a real company: directors who decide in the Netherlands, minutes that show it, and an office and costs that fit what it does.
A pure conduit usually finds out at the first dividend or at the exit. We set up the governance from day one, through licensed providers.
Your Dutch holding, set up and run
One adviser handles your case, and the fee is fixed before we start.
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Structure check
Every flow from subsidiary to owner checked before we start.
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B.V. formation
Notarial deed, KVK registration and tax numbers.
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UBO registration
Beneficial owners filed with the Dutch register.
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Share transfer
Your existing companies moved under the holding.
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Dutch director
A resident director with real decisions, through licensed providers.
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Registered office
A Dutch address through a licensed provider.
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Bank file
Prepared for banks that accept your owners and business.
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Annual running
Accounts, tax returns and board minutes each year.
A Dutch holding suits some groups far better than others
A good fit if
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You own companies in several countries
One holding collects their dividends and holds the exit.
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You hold minority or short-term stakes
5% and no holding period.
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Your owners are EU, US, UK or Australian companies
Dividends usually leave the Netherlands at 0%.
Probably not for you if
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Your parent sits in a low-tax country
25.8% conditional withholding applies.
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You are raising a fund
Investors expect a Luxembourg SCSp or RAIF.
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Your owners are individuals planning to liquidate
Luxembourg does not withhold on liquidation proceeds.
What is the minimum stake for the Dutch participation exemption?+
5% of the subsidiary's paid-up capital. There is no minimum holding period, so the exemption applies from the day you buy.
How much does a Dutch holding B.V. cost?+
The capital is one cent, so the cost is the notary, registration and our work. We send a fixed quote after a short call. Running costs depend on the substance the holding needs.
How long does it take?+
The notarial deed takes days once the file is complete. With identity checks and the bank, most holdings are running within a few weeks.
Do I need a Dutch resident director?+
Not by law. For the exemption, treaty rates and banks, a Dutch director who really decides makes the holding far stronger. We arrange this through licensed providers.
Can the holding be owned by individuals?+
Yes. Dividends to individuals carry 15% Dutch withholding, often reduced by treaty, and your home country may tax them too. We check both sides.