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EU holding company hub with participation exemption
Region
WESTERN EUROPE
Corporate Tax
25.8%
Setup Time
1 weeks
Currency
EUR
The Netherlands, a founding EU member, combines logistics excellence with favorable holding company regimes. The country's efficient company registration and extensive treaty network support substantial business setup for European operations.
With a population of 17.5 million, the Netherlands offers high quality of life in compact geography. Dutch is official, with excellent English proficiency. The maritime climate is mild but wet.
Healthcare is excellent through mandatory insurance. Safety is good. The cost of living is high, with housing particularly expensive in major cities.
The international character, cycling culture, and pragmatic society attract global talent.
Corporate tax rates are 19% up to EUR 200,000, 25.8% above. Participation exemption provides tax-free dividends and capital gains on qualifying holdings. Personal income tax reaches approximately 49.5%.
The Netherlands uses the Euro. The logistics position at Europe's gateway drives significant trade activity. The participation exemption regime attracts holding companies.
Company registration through the Chamber of Commerce is efficient. The BV (private limited company) is the standard vehicle. Foreign ownership faces no EU restrictions.
Company formation takes approximately 1-3 days with notarial deed. Minimum capital is EUR 0.01 for BV. Annual compliance includes filing accounts.
De Nederlandsche Bank registers virtual asset service providers under AML regulations. The approach implements EU frameworks with established compliance requirements.
The Kansspelautoriteit (Gaming Authority) regulates gambling. The Remote Gambling Act (2021) created online gambling license framework. The market is regulated with clear licensing pathways for qualified operators.
High costs in major cities affect operational budgets. Labor market is tight for skilled positions. Housing challenges are significant.
Banking access is excellent through major international banks. Professional services are world-class.
The Netherlands suits holding structures, logistics operations, and European headquarters for their business setup.
Local: BV
Local: NV
Local: Stichting
Local: CV
Local: Branch
| Corporate Tax Rate | 25.8% |
| Personal Income Tax Rate | 49.5% |
| VAT / Sales Tax | 21% |
| Capital Gains Tax | 25.8% |
| Withholding Tax | 15% |
| Reduced Corporate Tax Available | Yes |
| Non-Resident Withholding Exempt | No |
| Tax Treaty Network | Yes |
| Banking Access | EXCELLENT |
| Financial Privacy | LOW |
| Currency Controls | NONE |
| Local Bank Account Required | No |
| Non-Resident Bank Account Allowed | Yes |
| Physical Presence for Banking | Yes |
| Banks Restrictive (High Risk) | No |
| AML Officer Required | No |
| MLRO Required | No |
| Compliance Officer Required | No |
| Data Protection Officer Required | No |
| Bookkeeping Frequency | Annual |
| Local Bookkeeping Required | No |
| Mandatory Audit | No |
| License Required | Yes |
| Local Director Required | No |
| Local AML Director Required | No |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $50,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | EU Transfer of Funds Regulation (TFR) Travel Rule |
| Business Plan Required | Comprehensive business plan with risk management, IT security, AML procedures required |
| Personnel Required | Management body with fit and proper assessment, AML compliance officer, at least one EU-resident director |
| Insurance Required | No |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | https://www.afm.nl/en/sector/registers/vergunningenregisters/cryptopartijen - AFM CASP Register |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | No |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | Yes |
| Regulators | Authority for Financial Markets (AFM) for CASP licensing; De Nederlandsche Bank (DNB) for AML supervision |
| Licensing Fee | $5,000 |
| Licensing Fee Details | AFM application fee varies; suitability assessment €700-€2,900 per person; ongoing supervision fees apply |
| Permitted Business Models | Exchange, Custody, Trading Platform, Brokerage, Advisory, Portfolio Management |
| Permitted Activities | Crypto-to-fiat exchange, crypto-to-crypto exchange, custody and administration, order execution, placement, transfer services |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |
| Derivatives Allowed | Yes |
| RWA Tokenization Allowed | Yes |
| App Store Listing Allowed | Yes |
| Crypto Custody Allowed | Yes |
| License Required | Yes |
| Local Director Required | No |
| Local AML Director Required | No |
| Local Legal Address Required | Yes |
| Local Physical Office Required | No |
| Required Share Capital | $800,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | N/A |
| Business Plan Required | Comprehensive business plan, addiction prevention policy, advertising policy, AML procedures required |
| Personnel Required | Fit and proper management, responsible gambling officer, AML compliance officer |
| Insurance Required | No |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | https://www.kansspelautoriteit.nl - KSA licensed operator register |
| Renewal Period | 5 years |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | Yes |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | No |
| Regulators | Netherlands Gambling Authority (Kansspelautoriteit - KSA) |
| Licensing Fee | $48,000 |
| Licensing Fee Details | €48,000 non-refundable application fee plus €50,000 financial guarantee deposit; 34.2% gambling tax on GGR (2025), increasing to 37.8% in 2026; 1.95% gambling levy |
| Permitted Business Models | B2C online gambling operators |
| Permitted Activities | Online casino, sports betting, poker, horse racing betting |
| Restricted Activities | B2B supplier licensing not available; untargeted advertising banned; sports sponsorship banned from July 2025; corner kick and yellow card betting prohibited |
| Cross-Border Service Allowed | No |
| Physical Inspection Required | No |
| Player Fund Segregation | Yes |
| B2B/B2C Separate Requirements | Yes |
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $125,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | FATF compliant |
| Business Plan Required | Comprehensive 3-year business plan, risk analysis, recovery and exit plan required |
| Personnel Required | At least 2 local directors (Netherlands residents), fit and proper assessed management, AML officer, compliance officer |
| Insurance Required | Yes |
| Insurance Details | Professional indemnity insurance or comparable guarantee required for safeguarding client funds |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 2 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | https://www.dnb.nl/en/public-register/ - DNB public register of licensed institutions |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | Yes |
| Regulators | De Nederlandsche Bank (DNB) for prudential supervision; Authority for Financial Markets (AFM) for conduct supervision |
| Licensing Fee | $0 |
| Licensing Fee Details | PI license €125,000 capital; EMI license €350,000 capital; application fees and annual supervision fees apply based on institution size |
| Permitted Business Models | Payment Institution (PI), E-Money Institution (EMI), Investment Firm |
| Permitted Activities | Payment services, e-money issuance, fund storage, money transfers, payment initiation, account information services |
| Restricted Activities | Banking activities without separate banking license |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |