A BV in the Netherlands is subject to the following tax types:
Corporate tax is levied based on the following rates:
- € 0 – € 200,000: 16,5%
- € 200,000 and more: 25%
A special rate optionally applies to profits from patented fixed assets or assets for which a government (WBSO) statement has been issued. The tax burden on such assets is 5% instead of the above rates.
Value added Tax is levied on the sale of goods or the provision of services. The normal rate is 21%, The VAT rate for food, books, hairdressers, bicycle repair, clothing repair, culture, sports, recreation and passenger transport is 6%.
The tax on the payment of dividend is 15%. In the case of payments from a subsidiary to the parent company (Work BV to Holding BV), the participation exemption applies, and no dividend tax is levied.
In the case of employees who perform work for the BV, income tax is payable on the gross wages.
Transfer tax real estate
The rate of the transfer tax for commercial property transactions is 6%. The rate for homes is 2%, i.e. if a BV uses a property that is used both as commercial premises and as a home, the low rate of 2% only applies to the residential area. 6% transfer tax will be payable on the business part.