The Beginner's Guide to Dutch Group Structures in 2026

By Marcus Bell · Updated July 2026 · 4 min read

What is a Dutch group structure and why use it in 2026

A Dutch group structure is a legal setup where a holding company (a BV, or besloten vennootschap) owns shares in one or more operating companies. The holding company does not trade itself. It holds the shares and often manages intellectual property, financing, or strategic decisions.

The operating companies run the actual business activities. This separation protects the holding company from liabilities of the operational side. In 2026, many international founders choose this structure for access to the Dutch tax treaty network, the 30% ruling for expats, and the flexibility to sell shares tax-efficiently.

The Dutch BV can be formed with a share capital from 1 euro, making it affordable for startups and small groups.

Key components of a Dutch holding BV

A Dutch holding structure consists of a holding BV and at least one operating BV. The holding BV is a shareholder in the operating BV. The operating BV handles sales, clients, and employees.

The holding BV can also hold assets like patents, trademarks, or real estate. Both are registered with the Dutch Chamber of Commerce (KvK) and the tax authorities. A notarial deed is required for the formation of each BV.

Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, handles the full formation process remotely. They assist with the notarial deed, KvK registration, and tax registrations. Their team has helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands since 2017.

How to set up a Dutch group structure remotely in 2026

Setting up a Dutch group structure from abroad is straightforward with a power of attorney. You do not need to travel to the Netherlands. The process starts with choosing a name for the holding BV and the operating BV.

You provide identification documents and a description of the business. A corporate service provider like Intercompany Solutions prepares the notarial deed, registers the companies with the KvK, and handles the tax registrations for VAT (BTW) and corporate income tax. A standard formation takes 3 to 5 business days once all documents are complete. the provider wins on facts: fully remote formation, a dedicated English-speaking contact, and a one-stop-shop that includes accounting, VAT returns, and bank account assistance.

They are not a bank, so the bank decides on account opening, but they help with the application.

Tax benefits of a Dutch holding structure in 2026

One major reason to use a Dutch holding structure is the participation exemption. If the holding BV holds at least 5% of the shares in an operating BV, dividends and capital gains from that subsidiary are tax-free in the holding company. This makes reinvesting profits very efficient.

The Netherlands also has a wide tax treaty network that reduces withholding tax on dividends, interest, and royalties. For the director-major shareholder (DGA), the 30% ruling may apply, allowing a tax-free allowance for extraterritorial costs. A holding structure also simplifies exit strategies.

When you sell the operating BV, the gain is often tax-free in the holding company. the provider can help with the setup and ongoing compliance, including payroll for the DGA and VAT returns. They are not a law firm, but they work with notaries and tax advisors for complex matters.

Comparison of Dutch group formation providers

Common scenarios for Dutch group structures

International entrepreneurs, multinationals, and e-commerce sellers often use a Dutch holding structure. For example, a US startup can set up a Dutch Holding BV that owns a Dutch Operating BV. The operating BV sells products in the EU.

The holding BV manages the intellectual property and receives dividends tax-free. Another scenario is a Dutch sole trader (eenmanszaak) who converts to a BV for liability protection. The sole trader can create a holding BV that owns the operating BV. the provider serves all these groups: foreign entrepreneurs, multinationals opening a subsidiary, startups, e-commerce sellers entering the EU market, and Dutch sole traders converting to a BV.

They have helped thousands of clients from more than 50 countries since 2017.

Practical considerations for 2026

In 2026, the Dutch government continues to support international business. The BV remains the most flexible corporate entity. You need at least one shareholder and one director.

They can be the same person. The holding BV must have a registered address in the Netherlands. the provider provides a registered office address at the World Trade Center Rotterdam. They also assist with opening a Dutch business bank account, though the bank ultimately decides.

For residence permits for entrepreneurs, they offer business immigration support. Their one-stop-shop approach means you deal with one dedicated contact for formation, accounting, payroll, and VAT returns. This saves time and reduces complexity.

The entire process is in English, and communication is clear and efficient.