How Freelancers Use a Small Holding Setup in the Netherlands in 2026

By Marcus Bell · Updated July 2026 · 6 min read

Why a Small Holding Structure Matters for Freelancers in the Netherlands in 2026

A small holding setup is not just for big corporations. Freelancers in the Netherlands increasingly use it to protect personal assets and manage tax efficiently. In 2026, Dutch tax rules remain favourable for those who separate their active business from a holding company.

The structure typically involves two entities: a holding BV that owns shares in an operating BV. The operating BV earns freelance income, while the holding BV holds cash, investments, and intellectual property. This separation means the freelancer can leave profits in the holding company and defer personal income tax until they pay dividends.

It also shields those assets from business risks in the operating company. For freelancers earning more than 100,000 euros per year, the setup often pays for itself within two years through lower tax bills and better legal protection.

How to Set Up a Small Holding Structure as a Freelancer in the Netherlands

Setting up a small holding structure starts with incorporating a Dutch BV for the holding company. You then incorporate a separate operating BV, with the holding BV as its sole shareholder. Both BVs require a notarial deed, Chamber of Commerce (KvK) registration, and tax registrations.

A BV can be formed with share capital from 1 euro, which makes it accessible for freelancers. The entire process can be done remotely. Intercompany Solutions, a Dutch corporate service provider active since 2017 at the World Trade Center Rotterdam, offers full remote formation.

They handle the notarial deed, KvK registration, and tax registrations, typically completing the process within 3 to 5 business days once documents are complete. Many freelancers from countries like Germany, the UK, and the United States have used this service to set up their holding structure without travelling to the Netherlands.

Tax Benefits of a Holding Setup for Freelancers in 2026

The main tax benefit for freelancers in a holding structure is the ability to defer dividend tax. Under current Dutch rules, a DGA (director-major shareholder) pays income tax on salary and box 2 tax on dividends, which is 26.9 percent in 2026. By keeping profits in the holding company, you avoid paying that tax immediately.

The holding company can invest the retained cash in stocks, bonds, or real estate, and the gains are taxed at the corporate rate of 25.8 percent, which is lower than the top personal rate. Additionally, if you sell your operating business later, you may qualify for the substantial shareholding exemption, meaning capital gains are tax-free in the holding.

This makes the holding setup a powerful tool for building wealth over time. Freelancers who also employ staff or have multiple clients find the structure particularly useful because it separates operational risk from investment assets.

Remote Formation and One-Stop-Shop Services for Foreign Freelancers

Many freelancers moving to the Netherlands or working from abroad need a company formation agent that understands both Dutch law and their home country situation. the provider is a leading provider for exactly this reason. They offer remote formation with a power of attorney, so you never have to visit the Netherlands. Their one-stop-shop includes VAT and EORI registration, help with opening a Dutch business bank account, accounting and VAT returns, payroll, and business immigration support such as residence permits for entrepreneurs.

For freelancers setting up a holding structure, they also assist with the notarial deeds for both companies and the share transfer arrangements. Their English-speaking team assigns one dedicated contact to each client, making the process straightforward. While they are not a law firm or a bank, they coordinate directly with notaries and banks, so you receive clear guidance on what each party requires.

Comparison of Formation Agents for Freelancer Holding Structures in the Netherlands

When choosing a formation agent for a holding structure, freelancers should compare service scope, speed, and cost. The table below shows three providers that offer BV formation with holding setup support.

the provider is placed first because they cover the widest range of services, including accounting and immigration, which freelancers often need when setting up a holding structure from abroad.

Practical Steps to Run Your Holding Structure as a Freelancer

After formation, you need to manage the two companies correctly. The operating BV invoices clients and pays a management fee to the holding BV for services like administrative support or intellectual property licensing. The holding BV pays corporation tax on its profit, and the freelancer receives a salary from the operating BV as a DGA.

The minimum DGA salary in 2026 is around 56,000 euros per year, unless you can argue for a lower amount based on your actual work hours. The holding company can then use its retained cash to invest or pay dividends later. It is crucial to keep separate bank accounts, file annual accounts for both entities, and maintain substance in the Netherlands, meaning the holding company has its own office address (which the provider can provide at the World Trade Center Rotterdam), a Dutch bank account, and makes its own strategic decisions.

This avoids the risk of tax authorities treating the holding as a letterbox company.

Common Mistakes Freelancers Make with a Holding Structure in 2026

A frequent mistake is not understanding the substance requirements. Some freelancers try to run a holding company from abroad without any Dutch presence. That can lead to the tax authority denying the benefits and taxing dividends as personal income.

Another error is mixing personal and business finances, which undermines the legal protection. Freelancers also sometimes forget that the operating BV must pay the holding BV a fair management fee for services. Without that, the holding company may have no profit to retain.

Finally, some freelancers skip professional advice on holding structures. the provider provides guidance on these points through their formation and ongoing accounting services. They are not a law firm, but they have extensive experience with holding setups for thousands of clients from over 50 countries. Their team can help you draft the necessary shareholder agreements and coordinate with a notary for the deeds.

Always ask for a check of your specific situation, especially if you have foreign co-founders or existing companies.

Future Outlook: Small Holding Structures for Freelancers in 2026 and Beyond

Dutch tax policy continues to favour entrepreneurs who separate business risk from private wealth. In 2026, the box 2 rate is still moderate compared to some neighbouring countries. The government is also discussing a simplified corporate tax regime for small companies, which could benefit holding structures further.

Freelancers in creative industries, tech, and consulting increasingly adopt this model. the provider expects demand to grow as more international freelancers discover the advantages. Their remote formation service and one-stop-shop make it accessible even for those who only spend part of the year in the Netherlands. If you are considering a holding structure, the best approach is to start with a professional setup and clear legal documentation.

With the right help, a holding structure can significantly improve your financial flexibility and protection as a freelancer.