Types of Companies in the Netherlands: A Simple Guide (Including Ready-Made BVs)
Planning to start or expand a business in the Netherlands? One of your first decisions is the legal form of your company. It affects your liability, your tax position, how you can bring in investors, and how quickly you can get going.
This guide explains the main types of companies in the Netherlands in plain English, then looks at a popular shortcut: buying a shelf company (often called a ready-made BV or “plug-and-play” BV) instead of setting one up from scratch.
The Main Types of Companies in the Netherlands at a Glance
| Company type | Dutch name | Minimum share capital | Liability | Best for |
|---|---|---|---|---|
| BV | Besloten vennootschap (private limited company) | €0.01 | Limited | Almost everyone: start-ups, SMEs, holding companies, foreign investors |
| NV | Naamloze vennootschap (public limited company) | €45,000 | Limited | Larger companies, stock exchange listings |
| VOF | Vennootschap onder firma (general partnership) | None | Unlimited and joint | Small businesses run by two or more partners |
| CV | Commanditaire vennootschap (limited partnership) | None | Unlimited for managing partners, limited for silent partners | Businesses with active and passive investors |
| Eenmanszaak | Sole proprietorship | None | Unlimited | Freelancers and solo entrepreneurs |
Always confirm current requirements with a Dutch notary or adviser before you incorporate.
The BV: The Most Popular Company Type in the Netherlands
The BV is the default choice for most entrepreneurs and foreign investors in the Netherlands.
- Limited liability: your personal assets are generally protected from the company’s debts.
- Tiny capital requirement: since the 2012 reform there has been no meaningful minimum. The legal floor is just €0.01, although many founders choose €1, €100 or €1,000 to look more credible.
- Flexible structure: you can create different share classes with different voting and profit rights.
- One shareholder is enough: and shareholders do not have to live in the Netherlands.
- Closed circle: shares are not freely traded, which keeps control with you and your partners.
A BV is set up through a notarial deed drawn up by a Dutch civil-law notary, and then registered with the Chamber of Commerce (KVK).
The NV: For Larger and Listed Companies
The NV is the public limited company. Its shares can be listed on a stock exchange and are freely transferable.
- Minimum capital: €45,000, which must be paid in at incorporation.
- Stricter rules: heavier capital and creditor protection, plus a more formal governance structure.
- Who uses it: large groups and companies planning to raise money from the public.
For most non-listed businesses, the NV is more complex than necessary, so the BV usually wins.
Partnerships: VOF and CV
If you are going into business with others, a partnership can be simple to set up.
- VOF (general partnership): two or more partners who are all jointly and personally liable for the business’s debts. No minimum capital, and no notary required.
- CV (limited partnership): at least one managing partner (with unlimited liability) and at least one silent partner (liability limited to their contribution). Popular when some investors want to stay passive.
The big trade-off is liability. With a partnership, your personal assets can be at risk, which is why many people eventually move to a BV.
Sole Proprietorship (Eenmanszaak)
The cheapest and quickest way to work for yourself. You register with the KVK and you are in business. The downside is that there is no legal separation between you and the business, so you are personally liable for its debts.
Other Forms
The Netherlands also has foundations (stichting), cooperatives (coöperatie) and branches of foreign companies. These suit specific purposes, such as non-profits, member-owned businesses or foreign companies operating locally, rather than a typical trading business.
What Is a Shelf Company in the Netherlands?
A shelf company (or ready-made BV) is a Dutch company that has already been incorporated and registered, but has not started trading. It is kept “on the shelf” until someone buys it.
Instead of going through the incorporation process yourself, you take over a BV that already exists, then adapt it to your needs.
Benefits of a Ready-Made BV
- Faster start: the company already exists and is registered with the KVK, which can shave time off your timeline.
- Useful for urgent deals: handy when you need a legal entity quickly to sign a contract, lease or tender.
- No trading history: a genuine shelf company has no staff, no debts and no past activity.
- Convenient for international buyers: a straightforward route if you are based outside the Netherlands.
Things to Know Before You Buy
Dutch law has a few features that matter when buying a shelf company:
- A notary is still required. Transferring BV shares must be done through a notarial deed. Without it, the shares do not legally pass. So the process is quicker than starting from zero, but not entirely paperwork-free.
- Changes need a notary too. If you want a new company name or a different business purpose, the articles of association have to be amended by notarial deed.
- Check the company’s history. Confirm it has never traded, has no liabilities, and that its filings are up to date.
- Update the registers. The KVK trade register and the shareholder and UBO (ultimate beneficial owner) information must reflect you as the new owner.
- Banking takes time. Banks will carry out full due diligence on you, whatever the age of the company. Prepare your documents early.
- Regulated activities still need licences. A shelf company does not exempt you from sector-specific authorisations.
Shelf Company vs. New BV
| Ready-made BV | New BV | |
|---|---|---|
| Speed | Faster | Slower (notary, registration) |
| Notary needed? | Yes (share transfer, plus any amendments) | Yes (incorporation) |
| Company name | Existing, can be changed | Your choice from the start |
| Best when | Time is critical | You want everything tailored from day one |
Because Dutch rules require a notary either way, the real time saving of a shelf company is smaller than in some other countries. It still helps when you need an entity quickly, but compare both routes for your situation.
Taxes: What to Expect
The Netherlands has a straightforward two-tier corporate income tax system. For 2026:
- 19% on the first €200,000 of taxable profit.
- 25.8% on profit above €200,000.
There is no extra surtax on top. The standard VAT rate is 21%. There is also an innovation box, which can reduce the effective rate to 9% on qualifying income from patents or developed software. Tax rules change often, so check current rates with an adviser.
How to Choose the Right Company Type
- Solo and just starting? An eenmanszaak is the easiest, but a BV protects your personal assets.
- Running a business with partners? A BV is usually safer than a VOF or CV.
- Foreign investor or holding company? A BV is the standard choice.
- Planning a stock market listing? Look at an NV.
- Need a company right away? Consider a ready-made BV, then tailor it.
Frequently Asked Questions
What are the main types of companies in the Netherlands?
The BV (private limited company), NV (public limited company), VOF (general partnership), CV (limited partnership) and eenmanszaak (sole proprietorship). The BV is by far the most common.
What is a shelf company in the Netherlands?
A shelf company, or ready-made BV, is a Dutch company that has already been incorporated and registered but has not traded. You buy the shares and take it over instead of setting up a new company.
Do I need a notary to buy a ready-made BV?
Yes. In the Netherlands, the transfer of BV shares must be executed through a notarial deed. Changes to the company name or purpose also require a notary.
What is the minimum capital for a Dutch BV?
The legal minimum is €0.01. In practice, founders often choose a round figure such as €1 or €100.
Can a foreigner own a Dutch BV?
Yes. There is no requirement for shareholders to live in the Netherlands, and one shareholder is enough.
What is the corporate tax rate in the Netherlands?
For 2026, 19% on the first €200,000 of profit and 25.8% above that.
Ready to Get Started?
The right choice depends on your timeline, your liability concerns and your plans for growth. If you would like to see our available ready-made companies or get advice on the best structure for you, contact us today.
This article is for general information only and is not legal, tax or financial advice. Rules change, so always confirm details with a qualified professional before making decisions.