Multi-asset, multi-investor holding platforms built in the Netherlands to consolidate a portfolio of investments under a single Dutch structure.
An investment platform is a holding structure designed to hold and manage a portfolio of investments — rather than a single asset — on behalf of one or more investors. It provides a common top layer through which capital is raised, deployed across several deals, and eventually returned.
In the Netherlands, a platform is typically built as a Dutch B.V. at the top, holding a series of underlying SPVs, one per investment. This combines the participation exemption and treaty access at platform level with clean, ring-fenced risk at deal level. See investment vehicles for the building blocks.
| Layer | Role |
|---|---|
| Investor layer | Investors or the sponsor subscribe capital into the platform — directly or via a feeder. |
| Platform holding (B.V.) | Top Dutch entity consolidating the portfolio, applying participation exemption and treaty access. |
| Deal SPVs | One ring-fenced SPV per investment, isolating the risk of each asset. |
| Underlying assets | Operating companies, real estate, funds or securities held by the SPVs. |
| Financing layer | Equity and intra-group debt structured across the platform where relevant. |
A single top layer holds many investments, simplifying ownership, reporting and governance.
Each investment sits in its own SPV, so risk is isolated deal by deal.
Participation exemption and treaty access apply to qualifying holdings at platform level.
New deals are added simply by incorporating a further SPV under the platform.
A clean, transparent structure investors can understand and rely on.
An entity inside the single market with directive and treaty coverage.
Set the investment scope, target assets and investor base.
Set up the top Dutch B.V. as the holding layer.
Structure how investors subscribe and hold their interest.
Incorporate a ring-fenced SPV for each investment.
Acquire assets through the respective deal SPVs.
Appoint directors, office and governance in the Netherlands.
Consolidate accounts and report to investors.
Return proceeds and exit deals or the whole platform.
Where a platform pools capital from external investors it may qualify as a collective investment structure, triggering AIFMD registration or licensing with the AFM. Separately, access to the participation exemption, treaty rates and EU directives at platform level depends on genuine substance and anti-abuse compliance under the OECD BEPS framework and ATAD. Key points include:
See substance requirements and the corporate tax guide for detail.
Every page in our Netherlands jurisdiction cluster — holding structures, formation, tax, substance, investment vehicles and comparisons.
European hub for holding companies and investment structures used by international groups and funds.
Explore Luxembourg →Leading jurisdiction for international holding companies and cross-border ownership structures.
Explore Netherlands →Compared on dividend tax treatment, participation exemption and substance requirements.
Compare jurisdictions →