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Europe · Besloten Vennootschap (BV)

Netherlands Business Entity Types: Complete Comparison (2026)

Netherlands legal entity types: Besloten Vennootschap (BV) vs sole trader vs branch. Cost, liability, tax, when to use which. 2026 comparison.

Most common business entity in Netherlands

The Besloten Vennootschap (BV) is the standard choice for most small- to mid-size businesses in Netherlands. Like a US LLC, it provides limited liability protection separated from the owners' personal assets. Civil-law notary required for incorporation; expect €500-1,500 in legal fees on top of state fees.

The full menu of Netherlands business structures

StructureLiabilityTaxBest for
Besloten Vennootschap (BV)Limited25.8% corporateMost operating businesses
Sole proprietor / self-employedUnlimited personalPersonal income tax ratesFreelancers, one-person services
PartnershipJoint and severalPass-through to partnersProfessional services (law, accounting)
Branch of foreign companyParent company liability25.8% on Netherlands-source profitsForeign companies entering Netherlands market
Public limited companyLimitedSame as Besloten Vennootschap (BV) but stricterCompanies preparing for listing

Which one should you pick?

  • Freelance or one-person service in Netherlands? Self-employed structure if simple, Besloten Vennootschap (BV) if you want liability protection.
  • Software / e-commerce / agency? Besloten Vennootschap (BV) — standard, scalable.
  • Operating an existing foreign company in Netherlands? Branch (simpler) or subsidiary Besloten Vennootschap (BV) (more substance).
  • Planning to raise venture capital? Confirm investors accept Netherlands entities. Many require a US Delaware C-Corp flip — see US company formation.
  • Holding company for IP or other companies? Besloten Vennootschap (BV) with minimal substance requirements.

The Besloten Vennootschap (BV) in one paragraph

Besloten Vennootschap (BV) is Netherlands's primary limited liability vehicle. Minimum paid-up capital: nominal. Headline corporate tax: 25.8%. 19% on first €200k, 25.8% above. Innovation Box → 9% on qualifying IP profits.. Banking accessibility: 9/10. Privacy: 4/10 (UBO non-public). Remote formation: in-person typical. Processing time: 5 business days.

For US comparison, see Netherlands vs USA. For non-resident formation specifics, see forming a Netherlands company as a non-resident.

Authoritative source
Netherlands official business registry / authority
Last verified: 2026-05-15