Address BV Netherlands
A BV must provide a Dutch address for registration with the Chamber of Commerce in the Netherlands. This must be demonstrated with a valid lease, an exemption is when the BV is located at the home address of one of the directors of the BV.
In accordance with Article 177, paragraph 3, Book 2 of the Dutch Civil Code, the registered office of the BV must be located in the Netherlands. Pursuant to Article 180 Book 2 of the Dutch Civil Code, directors are required to register the BV with the Chamber of Commerce.
If a Dutch legal person only has branches outside the Netherlands, a registration must therefore also take place at the Chamber of Commerce
The details of the company abroad are not included in the Trade Register. Please note that a BV always remains taxable in the Netherlands for corporate income tax, in accordance with Article 2 of the VPB Act. The BV therefore continues to receive a tax return from the Dutch tax authorities, even though there are no taxable facts in the Netherlands. There are no taxable facts in the Netherlands when all activities take place outside the Netherlands, or when the actual management of the BV is outside the Netherlands. The BV is then taxable where the activities are carried out, or where the board takes the actual decisions.