How to Start a BV in the Netherlands: Complete 2026 Guide for Foreigners

Setting up a BV in the Netherlands is cheaper and faster than most foreigners expect. You can do it for under €1,500, often within a week, and partly from abroad. The hard part isn't the paperwork — it's the tax rules that kick in the day after, starting with a mandatory €58,000 salary for yourself in 2026.

Key takeaways

• A BV (besloten vennootschap, the Dutch private limited company) can be founded with as little as €0.01 in share capital.
• You must use a Dutch civil-law notary. Expect roughly €400–€1,500 in notary fees, plus a one-off €85.15 KVK registration fee in 2026.
• The BV pays corporate income tax of 19% on profit up to €200,000 and 25.8% above that.
• As a director-major shareholder (DGA), you must pay yourself a "customary salary" of at least €58,000 in 2026 — in most cases.
• Dividends are taxed in Box 2 at 24.5% up to €68,843 per person and 31% above that, with 15% dividend tax withheld up front.
• A BV usually only beats a sole proprietorship once profits are well above €80,000 a year — and only if you leave some of the money in the company.

The step-by-step process

Incorporating a BV is a fixed sequence. The notary does most of the heavy lifting. Your job is to bring the right decisions and documents.

1. Decide the structure before you call the notary

Three choices shape everything else:

• Who owns the shares. Just you? A partner? An investor?
• Single BV or holding structure. Many founders set up a personal holding BV that owns the operating BV. This adds a second deed and a second set of accounts. In return you get flexibility to move profits around tax-free and to sell the business later more efficiently.
• Share capital. The legal minimum is €0.01. Most founders deposit somewhere between €1 and a few thousand euros. A tiny capital is legal, but suppliers and banks may look at it.

2. Choose a notary and prepare your ID

Only a Dutch notaris (civil-law notary) can create a BV. They draft the deed of incorporation (akte van oprichting), which contains the articles of association (statuten).

As a foreigner you will need:

• A valid passport or EU ID card.
• Your residential address (in the Netherlands or abroad).
• A Dutch business address for the BV. A home address works; a virtual office also works if it meets KVK rules.

You don't need a BSN (citizen service number) to found a BV, but having one makes the later tax registration smoother.

3. Sign the deed — in person, online, or by power of attorney

Since the Dutch online-incorporation law took effect, many notaries can pass the deed digitally via video identification. If you live abroad, the classic route still works too: you sign a power of attorney (volmacht) in your own country, have your signature legalised and apostilled, and the Dutch notary signs on your behalf.

4. KVK registration and UBO

After signing, the notary registers the BV with the KVK (Netherlands Chamber of Commerce). In 2026 this costs a one-off €85.15. There is no annual KVK fee. The notary also files your UBO (ultimate beneficial owner) details. You receive a KVK number on the same or next working day.

5. Tax numbers and a business bank account

The KVK passes your details to the Belastingdienst (Dutch Tax Authority). You receive a VAT number and, once you register as an employer, a payroll tax number. You'll need the payroll number because you will be on the BV's payroll yourself.

Open a Dutch business bank account early. Bank onboarding — not the notary — is the most common delay for foreign founders. Banks run thorough identity and source-of-funds checks, especially for non-residents.

What it actually costs in 2026

The incorporation itself is cheap. The running costs are what matter. A BV must file annual accounts with the KVK, a corporate income tax return, monthly payroll returns, and quarterly VAT returns. Almost every DGA pays an accountant for this. Budget for it from day one.

The tax side: corporate tax, DGA salary, and dividends

A BV is a separate taxpayer. Money flows from the company to you in two ways: salary and dividends. Each is taxed differently.

Corporate income tax

The BV pays vennootschapsbelasting (corporate income tax) on its profit:

• 19% on the first €200,000.
• 25.8% on profit above €200,000.

These rates are unchanged from 2024 and 2025.

The €58,000 customary salary

This is the rule that catches most newcomers. If you own at least 5% of the shares and work for the BV, you are a DGA (directeur-grootaandeelhouder, director-major shareholder). The gebruikelijkloonregeling (customary salary rule) then requires the BV to pay you at least the highest of:

• €58,000 a year (the 2026 statutory amount, up from €56,000 in 2025),
• the market salary for comparable work, or
• the salary of the highest-paid employee in the company.

The salary is taxed in Box 1 at normal income tax rates, up to 49.50%. You can argue for a lower salary if you can show that comparable work pays less, or if the BV simply can't afford it in its early years. The burden of proof is on you. Run your own numbers through our income tax calculator to see what €58,000 gross leaves you net.

Dividends and Box 2

Profit left after salary and corporate tax can be paid out as dividend. The BV withholds 15% dividend tax and must file and pay it within one month of the payout. You then pay Box 2 income tax on the dividend, and the 15% already withheld is credited against it:

• 24.5% on the first €68,843 per person (€137,686 for fiscal partners).
• 31% above that.

A worked example

Say your BV makes €150,000 profit before your salary. To keep it simple, we ignore employer costs and deductions.

Plus whatever your €58,000 salary leaves after Box 1 tax. The combined corporate tax and Box 2 rate on profit you pay out is roughly 39–44%. That is close to the top Box 1 rate. So the real advantage of a BV isn't a lower rate on money you spend. It's the lower 19% rate on money you leave in the company to reinvest.

BV or sole proprietorship: be honest about the numbers

Plenty of freelancers set up a BV too early. A sole proprietorship (eenmanszaak) keeps entrepreneur benefits like the self-employed deduction (€1,200 in 2026) and the SME profit exemption. It also costs far less to run.

A BV tends to make sense when:

• Your annual profit is consistently above roughly €80,000–€90,000.
• You don't need all the profit to live on, so some can stay in the company at 19%.
• You want limited liability — for example, you sign large contracts or hire staff.
• You plan to bring in investors or sell the business one day.

If none of these apply yet, start as a sole proprietor and convert later. A tax-free conversion (geruisloze inbreng) from sole proprietorship to BV is possible under conditions. Read the Dutch tax system overview to see how Box 1 and Box 2 fit together before you choose.

What to read next

• Dutch tax system overview — how Box 1, Box 2 and Box 3 split your income and assets.
• Income tax calculator — see what your DGA salary leaves after tax in 2026.
• Glossary — plain-English definitions of DGA, gebruikelijk loon, vennootschapsbelasting and more.