The lawyer you want for a Dutch market entry is not the one who can incorporate a private limited company (BV) fastest: incorporation by a civil-law notary usually takes days and requires only €0.01 in share capital. Choose the adviser who asks what the entity is for, tells you honestly whether you need a BV at all, and sees the employment, immigration and contract consequences of the structure you choose.
Why does the structure come before incorporation?
Because the costly choices are made in week one. Who signs on behalf of the company in the Chamber of Commerce (KvK) register, how the founders’ shares vest, and whether the first Dutch hire is an employee or a contractor all follow from the structure, and are hard to undo two years later.
BV, meur, no dad fhathast?
A companaidh shònraichte (BV) is the standard Dutch private limited company. It is a separate legal person, shareholders are in principle not liable beyond their contribution, and the minimum share capital is one eurocent. It is incorporated by a Dutch civil-law notary by notarial deed (Article 2:175 BW) and then registered with the Chamber of Commerce (KvK).
Chan e neach laghail fa leth a th’ ann am meur den chompanaidh chèin a th’ agad mu thràth: tha am pàrant a’ giùlan an uallach, agus tha am meur clàraichte leis a’ KvK gun neach-lagha. Faodaidh e a bhith mar an fhreagairt cheart airson oifis riochdachaidh no a’ chiad làthaireachd reic, agus an tè cheàrr an tè a ghabhas tu cunnart ionadail no luchd-obrach ionadail.
Agus uaireannan chan eil am freagairt fhathast mar an ceudna. Ma tha thu a’ dèanamh deuchainn air margaidh tro neach-cuairteachaidh no riochdaire, faodaidh aonta a tha air a dheagh dhreachadh an obair a dhèanamh às aonais eintiteas idir - ged a tha lagh buidhne Duitseach agus Eòrpach a’ toirt còraichean do riochdairean malairteach nuair a thèid cùmhnant a chrìochnachadh agus is fhiach tuigsinn mus cuir thu ainm ris.
Dè tha cur-ris a’ ciallachadh ann an cleachdadh?
Feumaidh an notair dearbh-aithne a thoirt do luchd-stèidheachaidh agus do luchd-seilbh buannachdail mu dheireadh, artaigilean a’ chomann, agus fiosrachadh mu na ciad stiùirichean. Mar as trice faodaidh luchd-stèidheachaidh neo-chòmhnaidheach a’ chompanaidh a chur a-steach le cumhachd neach-lagha gun siubhal. Às dèidh a’ chompanaidh a chur a-steach, tha a’ chompanaidh clàraichte leis a’ KvK, agus feumaidh na luchd-seilbh buannachdail mu dheireadh aice a bhith clàraichte ann an clàr nan UBO. Bho lagh 2025 a’ cuingealachadh ruigsinneachd gu clàran nan UBO, chan eil an clàr sin fosgailte don phoball tuilleadh: tha ruigsinneachd cuibhrichte do dh’ùghdarrasan comasach, institiudan a bhios a’ dèanamh dìcheall iomchaidh luchd-dèiligidh, pàrtaidhean as urrainn ùidh dligheach a nochdadh, agus na daoine clàraichte fhèin.
What should you look for in an adviser?
Look for an adviser who connects the deed to company law, employment, immigration and tax. Six points show whether they do:
1. Bidh iad a’ faighneachd dè an adhbhar a tha an eintiteas ann
Structar seilbh, companaidh obrachaidh, fastaiche na sgioba Duitseach, pàrtaidh cùmhnantail airson luchd-ceannach san EU — tha iad sin a’ leantainn gu diofar fhreagairtean. Tha comhairliche a bheir luachan airson “BV” gun iarraidh a’ toirt luachan airson foirm, chan ann airson comhairle.
2. Tha iad soilleir mu na bhios notair a’ dèanamh, agus nach dèan
Bidh an notair sìobhalta a’ cur an gnìomh an achd agus tha e ceangailte ri dleastanasan neo-chlaonachd. Chan e an notair an comhairliche agad air aonta nan luchd-earrannan, an togail, no na cùmhnantan cosnaidh. Le bhith a’ tuigsinn gu bheil roinneadh saothair a’ sàbhaladh luchd-stèidheachaidh bho bhith a’ gabhail ris gu bheil corpachadh crìochnaichte a’ ciallachadh gu bheil an structar air a bhith air ath-sgrùdadh.
3. Bidh iad a’ dèiligeadh ri cosnadh agus in-imrich, no ag ràdh gu soilleir nach eil iad
The first Dutch hire raises a written employment contract, a probation period that is only valid within the limits of Article 7:652 BW, notice periods, pension, and — for non-EU staff — sponsorship. If you intend to bring in staff from outside the EU, the company itself must be recognised as a sponsor (erkend referent) by the IND, a process worth starting early rather than after the offer letter.
4. Bidh iad a’ toirt iomradh air tuarastal an stiùiriche mus cuir e iongnadh ort
A director who is also a substantial shareholder falls under the Dutch customary wage rules (gebruikelijkloonregeling, Article 12a of the Wage Tax Act 1964); for 2026 the reference figure is €58,000 gross a year. Founders planning to take little or no salary in year one need to know this at the outset, and to take tax advice on it specifically.
5. Bidh iad ag àrdachadh suidheachadh cìse an neach-obrach a tha a’ tighinn a-steach gu ceart
Leigidh sgeama nan expat, ris an canar an riaghladh 30% o chionn fhada, le neach-obrach a tha a’ tighinn a-steach a tha airidh air pàirt den tuarastal aca fhaighinn gun chìs. Airson riaghailtean a thòisich ro 1 Faoilleach 2024, tha sin a’ fuireach aig 30% airson na teirm slàn. Airson riaghailtean a thòisich air no às dèidh a’ cheann-latha sin, bidh 30% a’ leantainn gu 2026 agus a’ tuiteam gu 27% bho 1 Faoilleach 2027, leis an stairsneach tuarastail ag èirigh aig an aon àm. Tha comhairliche sam bith a tha a’ toirt iomradh air “30% airson còig bliadhna” rèidh ann an 2026 ag obair bho stuth seann-fhasanta.
6. Chuir iad aonta nan luchd-earrannan air an t-slighe chudromach
Book 2 of the Dutch Civil Code (BW) does not supply founder vesting, drag-along and tag-along, deadlock resolution, or a leaver regime. Leave that document until after launch and it gets negotiated once the founders have already fallen out — the worst possible moment.
Which obligations follow after incorporation?
Four obligations under Book 2 BW and Dutch employment law catch newcomers out most often:
- Buailteachd stiùirichean. A Dutch director is liable to the company for improper management (Article 2:9 BW), and in bankruptcy the bar is lower than most founders expect (Article 2:248 BW).
- A’ faidhleadh. Annual accounts must be filed with the KvK, at the latest twelve months after the financial year ends (Article 2:394 BW). Late filing creates a presumption of improper management in a later bankruptcy (Article 2:248(2) BW).
- Comhairle nan obraichean. From fifty employees, a works council becomes compulsory under Article 2 of the Works Councils Act (WOR), with advice and consent rights that affect reorganisations and terms of employment.
- Feumaidh adhbhar a bhith ann airson cur às do dhreuchd. Chan eil cur às do dhreuchd “aig toil” ann: tha lagh Duitseach ag iarraidh adhbhar reachdail agus slighe tron UWV no tron chùirt fo-sgìreil, agus bidh dìoladh a’ tighinn bhon chiad latha.
What should you ask before you engage an adviser?
Ask these questions before you sign an engagement letter or instruct the notary:
- A’ beachdachadh air na tha sinn a’ dèanamh san Òlaind, an stèidhicheadh sibh eintiteas idir an-dràsta?
- Dè tha air a ghabhail a-steach sa phrìs corpachaidh agad agus dè nach eil — gu sònraichte, a bheil aonta nan luchd-earrannan taobh a-staigh no taobh a-muigh dheth?
- An dreachd thusa cuideachd a’ chiad chùmhnantan cosnaidh, agus an urrainn dhut a’ chompanaidh a chlàradh leis an IND mar urrasair?
- Cò a chuireas ainm ris a’ chompanaidh an dèidh a stèidheachaidh, agus ciamar a chuireas sinn crìoch air an ùghdarras sin ann an clàradh KvK?
- Dè a dhèanadh an structar seo duilich ma thogas sinn cuairt no ma reiceas sinn ann an trì bliadhna?
What can we do for you with setting up a company?
Tha ar n- luchd-lagha corporra advise foreign companies and founders entering the Netherlands, from Eindhoven agus Amsterdam, in English and Dutch:
- We advise on the choice between a BV, a branch or a distribution or agency agreement.
- We prepare the articles of association and coordinate the deed with your notary.
- We draft the shareholders’ agreement, including vesting, leaver and deadlock provisions.
- We draft the first employment contracts and handle the IND application for recognised sponsor status.
- We tell you when a matter needs a tax adviser: international tax structuring is not part of our practice.
Geàrr-chunntas
- Incorporating a BV takes days; the choices that shape it (entity purpose, ownership, first hires) need to come first.
- Dh’fhaodadh aonta meòir no sgaoilidh a bhith nas freagarraiche gus an gabh thu ri cunnart no luchd-obrach ionadail.
- Watch the customary wage for director-shareholders (€58,000 for 2026) and the expat ruling, which drops from 30% to 27% on 1 January 2027 for rulings started from 2024.
- Directors face liability under Articles 2:9 and 2:248 BW, and late filing of annual accounts creates a presumption of improper management.
- The UBO register is no longer open to the public, but registration remains compulsory.
Ceistean Àbhaisteach
Dè an companaidh lagha Duitseach as fheàrr airson companaidhean cèin a tha a’ stèidheachadh san Òlaind?
It depends on what the entity is for. A large firm suits an entry that is part of a financed transaction with regulatory approvals; a mid-sized or boutique firm usually fits an operating entry better. Test whether the firm drafts the shareholders’ agreement, can apply for IND recognised sponsor status, and works in English on the documents.
Dè cho fada ’s a bheir e gus BV a stèidheachadh?
Incorporation itself usually takes days once the notary has identification, the articles and the UBO information. Agreeing the shareholders’ agreement, opening a bank account and IND sponsor recognition take longer.
Am feum mi a bhith a’ fuireach san Òlaind gus a bhith nam stiùiriche?
No. Book 2 BW does not require directors to be resident. Residence does matter for banking, the company’s tax residence and your own right to stay and work.
Dè an ìre de chalpa earrannan a dh’ fheumas mi?
The statutory minimum for a BV is €0.01. In practice, capitalise the company so it can trade without immediate shareholder loans, since thin capitalisation surfaces later in directors’ liability disputes.
