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Business Permits & Incorporation for Foreigners in Amsterdam

Good to know

Good to Know

  • You do not need a Dutch or local co-founder to incorporate — the main practical hurdle for non-residents is usually opening a business bank account, not company ownership rules.
  • If you're a non-EU/EEA national and plan to personally live in the Netherlands and run the company, sort out your residence permit strategy before you register — some tax benefits (like the 30% ruling) require the company to exist before you register as a resident.
  • A sole proprietorship (eenmanszaak) or partnership can be registered same-day at a KVK office with no notary, while a BV always requires a civil-law notary and generally takes weeks rather than days.
  • Budget for ongoing BV compliance costs (annual accounts, bookkeeping, mandatory director salary considerations) on top of the one-off setup fees — these recurring costs are often the bigger long-term expense than incorporation itself.
  • A PO box will not satisfy the registered business address requirement — you need a genuine physical Dutch address.
  • Neither 'freelancer' nor 'zzp'er' is an actual legal structure in the Netherlands — when you register with KVK you must pick either an eenmanszaak (sole proprietorship) or a BV (private limited company); this trips up a lot of newcomers who expect a 'freelancer visa/status' to exist as its own category.
  • A sole proprietorship (eenmanszaak) generally requires Dutch residency to set up, while a BV can be incorporated by anyone in the world — this matters if you want a Dutch corporate entity in place before your residence permit comes through.
  • Business registration with KVK and immigration permission to live/work in the Netherlands are two completely separate processes — registering a company does not by itself grant you the right to reside or work there.
  • If your annual turnover stays under €20,000, the KOR small business scheme lets you skip charging VAT to clients, but you then also lose the ability to reclaim VAT on your own expenses — worth modeling both ways before opting in.
  • The self-employed tax deduction (zelfstandigenaftrek) is being phased down (down to €1,200 in 2026, falling further to €900 in 2027), so the tax gap between being an eenmanszaak versus employee income is narrowing year over year.
  • Forming a BV requires going through a civil-law notary, which adds a legal fee and lead time compared to the more DIY eenmanszaak registration — factor this into your timeline if you're trying to launch quickly.

VAT Btw

Reduced Rate Percent
9
Standard Rate Percent
21
Reduced Rate Applies To
certain goods/services such as food, books, and medicines
Filing Frequency
Usually quarterly; VAT charged to customers is remitted minus VAT reclaimed on business expenses.

Small Business Scheme

Name
KOR (Kleineondernemersregeling)
Effect
If annual turnover stays below this threshold, a business can opt out of charging VAT to customers, but then also cannot reclaim VAT paid on its own expenses.
Turnover Threshold
€20,000

Corporate Income Tax BV

Rate Structure
Two-bracket system on taxable profit.
Description
Applies to a besloten vennootschap (BV), the standard private limited company structure a foreigner would incorporate in the Netherlands.
Source Note
Rates confirmed unchanged for 2026 under the Dutch Tax Plan; no provincial or municipal corporate income taxes exist on top of the national rate.

Bracket 1

Rate Percent
19
Threshold Local
€200,000
Note
Applies to taxable profit up to and including this threshold.

Bracket 2

Rate Percent
25.8
Note
Applies to the portion of taxable profit exceeding the bracket-1 threshold.

Structure Comparison Sole Proprietor Vs BV

Key Legal Point
'Freelancer' and 'zzp'er' (zelfstandige zonder personeel) are not legal structures in the Netherlands — anyone working independently must register as one of the actual legal forms, almost always either an eenmanszaak (sole proprietorship) or a BV (private limited company).
Practical Takeaway
For most solo remote workers or freelancers who already live in the Netherlands, an eenmanszaak is the simpler, cheaper starting point. A BV becomes worth the extra notary cost and administrative burden mainly once profit is high enough that the liability shield and corporate tax rate (versus rising personal Box 1 rates) outweigh the setup and compliance overhead, or when incorporating before residency is sorted out.

BV Private Limited Company

Taxation
Profit is taxed at the corporate income tax rates (19%/25.8% brackets above), separate from the founder's personal income tax. Profit can be retained in the company tax-free of dividend tax until distributed; distributed dividends face 15% withholding.
Liability
The BV itself is liable for its debts and finances, not the individual founder personally — a key reason many switch from eenmanszaak to BV as the business scales.
Registration
Must go through a civil-law notary, who handles registration with both KVK and the Tax Administration and drafts the articles of association; this involves a legal/notary fee on top of the standard KVK registration fee. The company receives an RSIN (Legal Entities and Partnerships Identification Number) rather than being tied to the founder's personal BSN in the same way as a sole proprietorship.
Who It Suits
More common once profit grows, liability exposure matters, or the founder is a non-EU national wanting a Dutch corporate vehicle before a residence permit is finalized — anyone in the world can set up a BV, unlike the sole proprietorship.
Director Shareholder Note
A director owning 5% or more of the BV's shares becomes a 'DGA' (director-major shareholder) — a distinct status with its own tax rules, notably around salary requirements and loans from the company.

Eenmanszaak Sole Proprietorship

Taxation
Business profit is taxed as personal income under Box 1 (the same progressive personal income tax brackets used for wages), not under separate corporate tax. In 2026 Box 1 rates are 35.75% up to €38,883, 37.56% up to €78,426, and 49.50% above that.
Liability
No separation between personal and business assets — the owner is personally liable for all business debts, potentially including savings, house, or car in a worst case.
Registration
Registration is done directly with KVK (Chamber of Commerce), which then passes details to the Belastingdienst (Tax Administration), which issues a VAT ID and VAT number by post within about two weeks.
Who It Suits
Most freelancers and self-employed professionals default to this — simplest, cheapest to set up.
Residency Requirement
Setting up an eenmanszaak generally requires Dutch residency — it is not available to someone incorporating purely from abroad.
Entrepreneur Deductions
If the hours criterion (roughly 1,225 hours worked in the business per year) is met, deductions such as the self-employed deduction (zelfstandigenaftrek) apply — €1,200 in 2026, down from €2,470 in 2025 and scheduled to fall further to €900 in 2027 as the government phases it out to narrow the gap with employee taxation.

Costs

Kvk Trade Register Registration Fee
€85
Cost Notes
Sole proprietorships and partnerships only pay the flat KVK registration fee (no notary required). BV costs rise with more shareholders, foreign corporate shareholders, or holding structures, since these add notary due-diligence and UBO-filing work.

Typical All In BV Setup Budget

Low
€1,000
High
€3,000

Notary Fee Range For BV Incorporation

Low
€500
High
€1,500

Local Partner Or Sponsor Mandate

Summary
No local partner or Dutch co-shareholder is legally required to form a company in the Netherlands.
Residence Permit Note
Ownership of the company and the right to personally live/work in the Netherlands are separate things: EU/EEA/Swiss citizens can incorporate and operate freely, but non-EU ('third country') nationals who want to personally manage/work in their own NL company generally need a valid residence permit (e.g. the self-employed permit or the one-year start-up permit) in addition to registering the company.

Details

  • Dutch law does not require shareholders or directors to be Dutch residents. You can own and manage a Dutch BV from abroad.
  • The Netherlands allows foreign shareholders and non-resident directors to own and manage a Dutch BV without restrictions. You do not need Dutch citizenship or residency to incorporate a company.
  • If a non-resident director is appointed, the company must still maintain a registered office address in the Netherlands and ensure that key decisions occur within Dutch jurisdiction to preserve tax/legal 'substance'.

Scope Note

Covers corporate tax mechanics and filing obligations for a foreign-owned company, plus the practical sole-proprietor-vs-BV decision.

Dividend Withholding Tax

Rate Percent
15
Detail
If a BV distributes after-tax profit to shareholders as a dividend, the company must withhold 15% dividend tax. Retaining profit inside the company instead of distributing it avoids this until a payout is made.

Special Regimes Advanced

Fiscal Unity
A parent company and its Dutch subsidiaries can request to be treated as a single taxpayer, pooling profits and losses — a structure relevant only once a nomad's business has grown into a group with subsidiaries.
Innovation Box
A reduced effective 9% rate applies to qualifying profit from self-developed intangible assets (R&D), relevant mainly to tech/IP-heavy founders.

Registration And Filing Obligations

Corporate Tax Filing BV
A BV files an annual corporate income tax return (vennootschapsbelasting) with the Belastingdienst; provisional assessments during the year are common to avoid a large lump-sum bill and interest charges.
VAT Filing
VAT returns are generally filed quarterly, with the business remitting the difference between VAT charged to customers and VAT paid on its own expenses.
Kvk Registration
Both structures require registration in the KVK Business Register (Handelsregister); a one-time registration fee is charged at the time of registration (exact amount is set by KVK and should be confirmed on the KVK website at time of registration).
Sole Proprietor Filing
An eenmanszaak owner reports business profit as part of their personal annual income tax return (aangifte inkomstenbelasting), filed via the Mijn Belastingdienst portal (requires DigiD) or through a tax advisor.
Tax Administration Followup
KVK automatically forwards registration details to the Belastingdienst, which determines entrepreneur status for VAT purposes and issues a VAT ID number and VAT tax number by post, typically within about two weeks.
Health Insurance Contribution
Entrepreneurs and self-employed professionals also pay an income-dependent contribution under the Health Care Insurance Act (Zvw) on business profits, in addition to income tax.

Timeline

BV Complex Cases
Complex ownership structures, corporate shareholders, or difficult bank account approvals can extend the realistic timeline to three months or more.
BV Straightforward Solo Founder
A realistic total timeline for a straightforward solo-founder BV with good preparation is about 4-6 weeks from start to fully operational with a working bank account.
Sole Proprietorship Or Partnership
Can often be registered the same day via an in-person KVK appointment, after which a KVK number is issued immediately; VAT number typically follows by post within about two weeks.

Capital Requirements

Minimum share capital for a BV is just €0.01 following the 2012 'Flex-BV' reform, though most founders issue shares valued between roughly €1 and €100. An NV (public limited company) requires a much higher minimum start-up capital, making it impractical for most small foreign-owned startups.

Remote Incorporation

Foreign founders do not need to travel to the Netherlands. A BV can be incorporated remotely through a civil-law notary using a power of attorney and certified/legalized identity documents, though this can add identity-verification steps and time compared to an in-person signing.

Official Registry Link

https://www.kvk.nl/en/registration/registering-a-dutch-bv-or-nv/

Eligible Legal Structures

Eligible Legal Structures

  • Eenmanszaak (sole proprietorship) - simplest, for a single owner/freelancer, no notary needed, direct KVK registration
  • VOF (general partnership) / maatschap (professional partnership) - 2+ owners, self-registered at KVK, no notary required
  • BV (Besloten Vennootschap, private limited company) - the standard vehicle for most foreign founders and the only structure most non-residents use for liability protection; requires a civil-law notary
  • NV (public limited company) - rarely used by small founders; requires a minimum share capital
  • Branch office or registration of an existing foreign legal entity - lets an overseas company operate in NL without creating a new Dutch legal entity

Step By Step Process For A BV

Step By Step Process For A BV

  • Choose a company name and check its availability with KVK
  • Decide on legal structure, business activity/SBI code, and arrange a genuine Dutch business address (a PO box is not accepted)
  • Engage a Dutch civil-law notary, who conducts a client due-diligence (Wwft) check on the founders and intended business activities
  • The notary drafts the deed of incorporation containing the articles of association - this is the official proof of establishment
  • The notary registers the BV in the KVK Business Register (Handelsregister) and files the Ultimate Beneficial Owner (UBO) information
  • You receive your KVK number by post at the company's registered address
  • The Dutch Tax Authority (Belastingdienst) is automatically notified and typically sends a VAT registration questionnaire within about one to two weeks after incorporation
  • Open a Dutch business bank account - widely reported as the slowest and most friction-prone step for non-resident directors due to bank KYC checks

Official General Business Portal

https://business.gov.nl/running-your-business/legal-forms-and-governance/foreign-entities-and-branches/

Key Document Requirements For Non Residents

Key Document Requirements For Non Residents

  • Valid passport/ID for all directors and shareholders (legalized copy if signing from abroad)
  • Proof of foreign residential address if the founder does not live in the Netherlands
  • A genuine Dutch registered business address (physical, not a PO box)
  • For corporate shareholders: incorporation documents, certificate of good standing, board resolution and UBO documentation of the parent entity
  • UBO registration must be completed within one week of incorporation; failing to register or providing false information can lead to penalties and potential director liability
AI-generated estimateData refreshed July 2026

Sources cited for this category

These are the sources cited in this business permits & incorporation for foreigners research for this city. Individual figures may not each trace to one of them.

  1. 1.kvk.nl
  2. 2.business.gov.nl

More About Amsterdam

Data last updated July 2026 · Verify anything important.