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.
Registering a BV is done by filling in and submitting a number of forms of the Chamber of Commerce:
We will fill in these forms for you if the order to set up the BV runs through our office. We also take care of the application for all tax numbers (OB, LB and VPB) and we can help you fill in the forms for applying for a bank account at a Dutch banking institution.
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 Corporate Tax Act. The BV therefore continues to receive a tax filing request 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.
