Our lawyers in Netherlands specialized in company formation assist local and foreign investors who wish to open a public limited company (NV). We provide guidance and assistance throughout the incorporation process and will also assist the company owners with ongoing legal services once the company is registered.
| Quick Facts | |
|---|---|
| Minimum share capital | 45,000 EUR |
Number of directors | At least 1 |
Minimum number of shareholders | At least 2 |
| Corporate Tax Rate | 25,8% (15,8% if the taxable income is below EUR395,000) |
| Risk management | Conducting a risk assessment, reviewing the company’s operations and financial performance, risk mitigations with the help of a Dutch law firm |
| Additional licences for opening a NV in Netherlands | Yes, specific to the industry (gambling, liquor, import/export, telecommunications, etc.) |
| Number of double taxation treaties (approx. ) | 108 |
| Time frame for the incorporation (approx.) | 3 weeks |
| Accounting and filing requirements | It is necessary to submit your yearly financial statements to the Netherlands Chamber of Commerce within 12 months after the end of the financial year |
| Administration | Bookkeeping; Business records must be kept; Administration must meet the requirements set by the Netherlands Tax and Customs Administration when opening a NV in Netherlands |
| Applied laws for opening a NV in Netherlands | Company Law, Tax Law, Labor Law, etc. and other industry-specific regulations that can be explained by our lawyers in Netherlands |
| Management (Local/Foreign) | Both |
| Possibility of hiring local staff (YES/NO) | YES |
| Documents required for opening a NV in Netherlands | Article of incorporation, article of association, proof of identity, and address of company founders, etc. |
| Best used for | Medium to large-sized businesses |
| Local address required (YES/NO) | YES |
Representation through power of attorney | If one of the founders cannot be physically present during the incorporation process, he/she can appoint our Dutch lawyers to represent them through a written power of attorney |
Dividend tax | 15% withholding tax |
| VAT | 21% (standard rate); 9% or 0% (reduced rates) |
| Fees for opening an NV in Netherlands | Notary fees; Registration fees; Accounting fees, etc. |
| Company formation | Meet the required minimum share capital; Prepare and notarize the necessary documents; Register shareholders and the company with the Dutch Chamber of Commerce; You can contact our law firm in Netherlands for a detailed guidance. |
| Liability | Directors of an NV in Netherlands are typically not personally liable for the company’s debts, and shareholders have limited liability; However, there might be some exceptions to the director’s liability. |
| Stock exchange listing | Must be a company established for at least 5 years, with an equity value of at least 5 million euros; The total value of the shares being traded should exceed 5 million euros; The company must have maintained profitability for at least 3 out of the past 5 years. |
| Staff employing | Before a NV can hire employees, it is required to officially register as an employer with the Dutch Tax and Customs Administration |
| Virtual office possibility (YES/NO) | YES |
| Company name | The company name must be unique and distinguishable from existing company names and should include the legal entity designation “N.V.” |
| Annual general meeting required (YES/NO) | YES |
| Legal Entity Identifier (LEI) | In order to trade shares on the stock exchange, NVs in Netherlands are required to obtain a Legal Entity Identifier (LEI) |
| Advantages of opening an NV in Netherlands | Tax benefits; Stock exchange listings; Limited liability; Favorable legal system; Strategic location of the country. |
| Assistance | Our attorneys in Netherlands can help you to assess the benefits of opening an NV for your particular situation |
Table of Contents
How can your lawyers assist me in registering a NV in 2026?
Our law firm in the Netherlands has extensive legal expertise in registering business that qualify as large companies. We offer the necessary legal support and assistance in the following:
- gathering the paperwork and addressing the local registration institutions;
- obtaining all the approvals, permits, licenses required for your business;
- helping clients in finding a suitable registered address for the company;
- assisting in immigration matters;
- registering the employees for social security and other employment taxes, etc.
What is the Dutch NV?
The NV company is the Dutch equivalent of a public limited liability company. This is a business form suited for large corporations, with a higher number of shareholders compared to the private limited company. This type of legal entity can trade its shares publicly (unlike the private limited company).
What are the main requirements for opening an NV company in the Netherlands in 2026?
OurDutch lawyers highlight some of the most important incorporation steps below:
- the minimum amount of share capital is EUR 45,000;
- the NV type of company in the Netherlands must have at least one shareholder, a supervising board plus a managing board;
- the company must have a locally registered address and it must maintain a local address in the Netherlands at all times (the address change during the lifetime of the company must be notified to the Chamber of Commerce);
- opening aNV in the Netherlands requires company registration with the Business Register, at the Chamber of Commerce;
- several documents are needed for this purpose, namely the company’s constitutive documents and relevant documents concerning the company founders.
When is it required to appoint a supervisory board for a NV?
The supervisory board is necessary when the NV has more than 100 employees and a share capital of at least EUR 16 million for a period of at least 3 years.
Can I incorporate the NV by myself?
No, the incorporation of an NV company needs the involvement of a civil law notary and a Dutch lawyer specialized in drafting and executing deeds of incorporation.
Are there any registration fees charged in 2026?
Investors who want to open a NV company in the Netherlands in 2026 must know that there are some costs for registering the company with the Netherlands Chamber of Commerce (KVK), as well as the notary fee (as mentioned above). For an NV company, some of these costs are estimated below:
- the KVK registration fee, one-time fee per registration – EUR 80.15;
- the digital, certified KVK company extract (as needed) – EUR 9.25;
- the minimum share capital, as mentioned above, is EUR 45,000;
- the notary and other legal fees, which can start at EUR 500.
The video below presents the main steps to register a public limited liability company in the Netherlands:
Who can be the founders of a NV company in the Netherlands?
The first step in opening a NV company in the Netherlands in 2026 is to determine the incorporators, also known as founders. They may be one or several legal entities, with any nationality and may have residence anywhere.
What is the constitutive document of the NV?
A notarial Deed of Incorporation that contains the Articles of Association is the means through which the company is founded.
Are there any rules concerning Ultimate Beneficial Owners (UBOs)?
Yes, during the registration formalities, it is necessary to register the company’s UBOs, by using the online portal of the registration authority (the Dutch Trade Register). Provided that the company is registered with the Stock Exchange, this requirement no longer applies.
How many UBOs can the NV have?
The company can have 1 or more UBOs.
What are the main types of taxes charged to the NV in 2026?
This company type is liable to the payment of several types of taxes. In the list below, our lawyers in the Netherlandspresent the main tax obligations NVs have:
- the corporate income tax, charged on the profit of the company;
- the dividend tax, applied on the dividends paid to shareholders;
- the value added tax;
- the income tax, applicable to the employment contracts signed by the company.
In the infographic below, you can find out how to open a company in the Netherlands:
What are the annual reporting requirements?
Companies generally follow a tax year that is the same as the calendar year and they file a provisional corporate income tax assessment, during the first month of the financial year (which is based on information from previous years). Corporate income tax returns are filed on an annual basis, via electronic means. Companies that fail to observe the filing deadlines face administrative penalties.
Are there any conditions that my company must meet in order to be listed on the Stock Exchange?
Given that the NV is a company type suitable for being listed with the Stock Exchange, many investors will opt for this procedure. However, it must be noted that not all NVs are automatically eligible for registration, as there are certain standards they must meet.
What are the basic conditions for Stock Exchange listing?
In the list below, our Dutch lawyers present the main basic requirements, imposed by law, that NV companies need to abide by in order to be listed with the Stock Exchange:
- the company must have been registered for at least 5 years;
- the company’s equity is at least EUR 5 million;
- the value of the shares is above EUR 5 million;
- during the past 5 years of activity, the company must prove that it had profit for at least 3 of those years.
Can your team assist me in registering in other countries?
Yes, we can also help you if you want to open a company in other countries, such as Turkey, where the incorporation process takes approx. 1 week.
For further information on how to open an NV company in the Netherlandsin 2026, please contact our Dutch lawyers.