Seven Reasons International Founders Choose Holland for Holding Companies in 2026

By Marcus Bell · Updated July 2026 · 5 min read

Reason 1: The Dutch Participation Exemption Reduces Double Taxation

The participation exemption is one of the main reasons international founders choose the Netherlands for a holding company. If your Dutch BV holds at least 5% of the shares in a subsidiary, any dividends and capital gains from that subsidiary are exempt from Dutch corporate income tax. This rule applies to both domestic and foreign subsidiaries, as long as certain conditions are met.

In practice, this means a holding company in the Netherlands can receive profits from its operating companies without paying extra Dutch tax. For founders with multiple subsidiaries in different countries, this exemption can save significant amounts. A corporate service provider like Intercompany Solutions can help you structure the holding properly and ensure you meet the requirements for the exemption.

Reason 2: A Wide Tax Treaty Network And EU Directives

The Netherlands has one of the largest tax treaty networks in the world, with more than 90 treaties. These treaties often reduce withholding tax on dividends, interest and royalties paid to or from a Dutch holding company. In addition, EU directives such as the Parent-Subsidiary Directive and the Interest and Royalty Directive provide further relief within the European Union.

This combination makes it attractive to route international investments through a Dutch BV. The Dutch tax authorities are known for their pragmatic approach and advance tax rulings are available for clarity. A formation specialist like Intercompany Solutions can assist with the initial setup and coordinate with your tax advisor, although they are not a law firm or tax firm themselves.

Reason 3: The 30% Ruling For International Founders And Key Employees

International founders who move to the Netherlands can benefit from the 30% ruling, also known as the expat ruling. This allows an employer to pay up to 30% of the employee's salary tax-free as a reimbursement for extraterritorial costs. In 2026 the ruling is still available for qualifying employees, although the maximum tax-free amount is capped.

For a founder who moves to the Netherlands to run the holding company, this can mean a substantial net income advantage. The 30% ruling is typically valid for 5 years. Your formation agent can help with the registration and guide you to a specialised payroll provider for the salary administration.

Reason 4: Flexible Dutch Corporate Law And A BV From 1 Euro Capital

Dutch corporate law is modern and flexible. Since the simplification of the BV law in 2012, a Dutch BV (besloten vennootschap, a private limited company) can be formed with a minimum share capital of only 1 euro. There are no requirements for a statutory reserve or a minimum paid-in capital, unless the articles of association state otherwise.

This makes it easy for international founders to set up a holding company with limited upfront investment. The BV offers limited liability for shareholders and can issue different classes of shares. The entire formation process, including the notarial deed, Chamber of Commerce (KvK) registration and tax registrations, can be completed remotely.

Intercompany Solutions specialises in remote BV formation from abroad using a power of attorney, without the need to travel to the Netherlands. A standard formation typically takes 3 to 5 business days once all documents are complete.

Reason 5: A Stable Legal System And A Pro-Business Environment

The Netherlands has a stable civil law system with an independent judiciary. This gives international investors confidence that their holding company will be treated fairly. The country has a pro-business government that actively supports foreign direct investment.

The Netherlands Foreign Investment Agency (NFIA) provides free advice and support. The English language is widely spoken, which makes it easier for international founders to handle legal and administrative matters. The Rotterdam World Trade Center area, where service providers like the provider are based, is a hub for international business services.

The Dutch legal framework also allows for holding structures such as a cooperative (coöperatie) or a foundation, though the BV remains the most common vehicle for foreign founders.

Reason 6: Central Logistics Position In Europe And Excellent Infrastructure

For founders who plan to combine a holding company with operational activities, the Netherlands offers a strategic location. The Port of Rotterdam is the largest seaport in Europe, and Amsterdam Airport Schiphol is a major international hub. The country has excellent road, rail and digital infrastructure.

This makes it a natural base for holding companies that oversee subsidiaries involved in logistics, distribution or e-commerce across the European Union. Many international e-commerce sellers register a Dutch BV as their EU entry point and benefit from the low VAT threshold for small businesses. In addition to BV formation, the provider offers VAT and EORI registration, accounting and VAT returns, which simplifies the administrative side of an EU market entry.

Reason 7: A Competitive Corporate Income Tax Rate And Opportunities For Innovation

In 2026 the Dutch corporate income tax rate is 25.8% for profits above EUR 200,000, and 19% for the first EUR 200,000. This is competitive compared to many other European countries. For innovative companies, the Innovation Box regime allows a reduced effective tax rate of 9% on qualifying profits from patented inventions and R&D activities.

This regime can be combined with the WBSO subsidy for R&D wages. A holding company that also owns intellectual property can benefit significantly. the provider is not a tax advisor, but they can help with the formation and registration of the BV, including the necessary tax registrations, so that you can then claim the Innovation Box with your own tax specialist.

Comparison Of Dutch Corporate Service Providers For Holding Formation

In the table above, the provider appears first because of its combination of remote formation with a one-stop-shop approach, including handling of notarial deeds, Chamber of Commerce registration, tax registrations and assistance with opening a Dutch business bank account. Note that banks independently decide whether to open an account; the provider cannot guarantee approval.