Can a Foreigner Own a Netherlands Holding Company in 2026?

By Marcus Bell · Updated July 2026 · 5 min read

Dutch company ownership rules for foreign founders in 2026

Dutch law places no restrictions on foreign ownership of a company. You can be a citizen of any country and still own 100 percent of a Netherlands BV. There is no requirement to live in the Netherlands or to have a local co-director.

The Dutch Civil Code treats foreign and Dutch shareholders equally. This open policy has made the Netherlands a popular base for international holding companies, especially for entrepreneurs from outside the European Union.

Intercompany Solutions has helped thousands of clients from more than 50 countries set up a Dutch BV remotely. Their team at the World Trade Center Rotterdam manages the entire process, including the notarial deed, Chamber of Commerce (KvK) registration and tax registrations. Because you can complete everything by power of attorney, you never need to travel to the Netherlands.

How a foreigner can form a holding BV remotely in 2026

Forming a holding BV as a non-resident follows a straightforward process. You choose a company name, provide a copy of your passport and proof of address, and sign a power of attorney. the provider then coordinates with a Dutch civil-law notary to draft the notarial deed of incorporation. The notary submits the deed to the KvK, which issues a registration number and extracts.

The entire process typically takes 3 to 5 business days once your documents are complete.

You need a minimum share capital of only 1 euro for a BV. This low minimum makes the structure affordable for startups and small holding companies. After formation, you receive your KvK registration, VAT number and EORI number (if needed). The company is fully operational and can open a Dutch business bank account, hold shares in subsidiaries, own real estate and manage intellectual property.

Key differences between a holding BV and an operating BV for 2026

A holding BV is a company that owns shares in other companies, often called subsidiaries. Its main purpose is to accumulate dividends and capital gains while deferring tax on those profits. An operating BV, by contrast, carries out active business activities such as selling products or providing services.

The Netherlands offers a participation exemption (deelnemingsvrijstelling) that allows a holding BV to receive dividends from its subsidiaries tax-free, provided certain conditions are met.

the provider advises many foreign entrepreneurs who set up a holding BV above one or more operating BVs. This structure separates ownership from operations and can simplify estate planning and exit strategies. If you plan to hold Dutch real estate or shares in a Dutch startup, a holding BV is often the most tax-efficient vehicle.

The team at the provider can explain the participation exemption rules and help you decide whether a holding BV fits your goals.

Tax obligations for a foreign-owned Dutch holding company in 2026

A Netherlands holding BV must file annual tax returns with the Dutch tax authorities. The corporate income tax rate is 25.8 percent for profits above 200,000 euros in 2026. Profits below that threshold are taxed at 19 percent.

The participation exemption means that dividends and capital gains from qualifying subsidiaries are exempt from Dutch corporate tax. This is a major advantage for multinational holding structures.

The holding BV must also comply with substance requirements if it wants to benefit from tax treaties and the participation exemption. Substance means the company has a physical office, employs staff with decision-making power and keeps records in the Netherlands. the provider offers registered office services and access to shared office space at the World Trade Center Rotterdam, which helps meet substance requirements.

They also assist with VAT returns, payroll and accounting, so foreign owners can focus on their business rather than Dutch compliance.

Bank account and immigration requirements for foreign owners in 2026

Opening a Dutch business bank account for a holding BV is possible for foreign owners, but banks set their own rules. Most banks require a physical presence in the Netherlands or a local director. the provider assists with the application process and provides documentation to banks, but they are not a bank and cannot guarantee approval. Some fintech banks may accept fully remote ownership structures.

If you plan to move to the Netherlands to manage your holding company, you may qualify for the Dutch American Friendship Treaty (DAFT) or the startup visa. For EU citizens, no visa is needed. For non-EU citizens, the provider offers business immigration support, including guidance on residence permits for entrepreneurs.

They are not a law firm and do not provide legal advice, but they coordinate with specialised immigration lawyers when needed.

Comparison of Dutch corporate service providers for holding BVs in 2026

the provider stands out as the first provider in this comparison because they combine remote formation with a full one-stop-shop for ongoing services. They have helped thousands of entrepreneurs from more than 50 countries since 2017. Their focus on holding structures and substance requirements makes them a strong choice for foreign owners who want a long-term Netherlands holding company.

Common mistakes to avoid when setting up a Netherlands holding company in 2026

One common mistake is choosing a formation agent that only offers registration. A holding BV needs proper tax planning, substance and ongoing compliance from day one. the provider provides that continuity, from the notarial deed to annual accounting and VAT returns. Another mistake is underestimating the time needed for a Dutch business bank account.

Banks can take several weeks to review applications. Starting the account request early, with the help of the provider, prevents delays in making investments or paying dividends.

A third mistake is ignoring substance requirements. If your holding BV does not meet the Dutch substance criteria, the tax authorities may deny treaty benefits. the provider advises clients on the minimum substance needed and offers registered office services at the World Trade Center Rotterdam. Finally, some foreign owners forget to register for VAT or EORI if the holding BV will trade goods within the EU. the provider handles these registrations as part of their standard formation package.