ChemOne Compliance A Dutch business glossary for founders from abroad

Headword index A–ZEditorial method

Headword index40 headwords41 full entries8 sections

Every term a foreign founder meets in the Netherlands, defined.

ChemOne Compliance is an A–Z reference to the words that appear on Dutch company forms, notarial deeds, tax letters and permit applications. Each entry follows the same fixed order: a definition, the context in which the term is used, related terms and the source to check.

Most looked up BV KVK UBO register Notarial deed eHerkenning DAFT 30% ruling BTW

How every entry is built

  1. DefinitionA short, self-contained statement of what the term means.
  2. ContextWhere the term appears in practice and what it means for a founder.
  3. Related termsCross-references to neighbouring entries, in small capitals.
  4. SourceThe statute, register or public body where the term can be verified.

A–Z The headword index

Short definitions of the terms that recur across Dutch company, tax and immigration paperwork. Each headword links to the section where it is treated in full.

0–9

30% ruling (30%-regeling) n.
imm. A Dutch tax facility under which a qualifying employee recruited from abroad may receive part of the salary as a tax-free allowance for extraterritorial costs. Salary thresholds and the percentage are set by law and change over time. → IND, Loonheffingen

A

Aandeelhoudersregister (shareholders’ register) n.
form. The register that the board of a BV must keep, listing the names and addresses of all shareholders, the shares they hold and any pledges or usufructs on those shares. → BV, Share capital
Apostille (apostille) n.
proc. A certificate under the 1961 Hague Convention that authenticates a foreign public document, such as a passport copy or power of attorney, so that a Dutch notary can rely on it. → Power of attorney, Notarial deed
Articles of association (statuten) n. pl.
form. The constitutional rules of a BV, covering its name, seat, object, share capital and governance. They form part of the notarial deed of incorporation. → Notarial deed, BV

B

BSN (burgerservicenummer) abbr.
imm. The Dutch citizen service number, a personal identification number for residents and for non-residents registered in the RNI. → RNI
BTW (belasting over de toegevoegde waarde) abbr.
tax Dutch value added tax. The standard rate is 21% and the reduced rate 9%; certain supplies are zero-rated or exempt. → VAT number, OSS, Fiscal representative; full entry
BV (besloten vennootschap) abbr.
form. The Dutch private limited company. Shareholders’ liability is limited to their contribution, and since the 2012 Flex-BV reform the minimum share capital is one share of €0.01. → Notarial deed, KVK, Share capital; full entry

C

Chamber of Commerce (Kamer van Koophandel) n.
see KVK

D

DAFT (Dutch-American Friendship Treaty) abbr.
imm. The 1956 treaty under which US nationals may obtain a Dutch residence permit to work as self-employed persons, subject to a minimum capital investment in their business. → IND, Residence permit; full entry
DGA (directeur-grootaandeelhouder) abbr.
tax A director who also holds, directly or indirectly, a substantial interest (generally 5% or more) in the BV they manage, a status with its own tax rules on salary and dividends. → Gebruikelijk loon, BV
Director (bestuurder) n.
form. A member of the management board of a BV, appointed by the shareholders and registered in the Trade Register. Dutch law does not require a director to live in the Netherlands. → BV, UBO register; full entry

E

eHerkenning (eHerkenning) n.
proc. The Dutch business login system for government and semi-government portals, issued at assurance levels from EH1 to EH4 by accredited private suppliers. → KVK, BTW
EORI number (EORI-nummer) n.
sect. The EU Economic Operators Registration and Identification number, required for companies that import goods into or export goods out of the European Union. → BTW

F

Fiscal representative (fiscaal vertegenwoordiger) n.
tax A Netherlands-based party licensed to handle VAT obligations for a foreign business, including the import VAT deferment known as an Article 23 licence. → BTW, VAT number
Formation agent (oprichtingsdienstverlener) n.
svc. A service provider that prepares and coordinates the incorporation of a company on a founder’s behalf. The deed itself is always executed by a Dutch civil-law notary. → Notarial deed, Wtt

G

Gebruikelijk loon (customary salary) n.
tax The minimum salary the Dutch tax authorities assume a DGA receives from their own BV. The standard amount is set each year, with exceptions where a lower salary is justified. → DGA, Loonheffingen

H

Handelsregister (Trade Register) n.
proc. The public register of companies and other legal entities kept by the KVK. Registration gives a company its eight-digit KVK number. → KVK, RSIN
Holding BV (holding-bv) n.
tax A BV whose main purpose is to hold shares in one or more operating companies, often combined with the participation exemption. → Participation exemption, BV

I

IND (Immigratie- en Naturalisatiedienst) abbr.
imm. The Immigration and Naturalisation Service, the Dutch authority that decides on residence permits, including permits for entrepreneurs and highly skilled migrants. → DAFT, Residence permit

J

Jaarrekening (annual accounts) n.
compl. The annual financial statements of a BV. They must be adopted by the shareholders and filed with the KVK within the statutory term. → KVK, Vennootschapsbelasting

K

KVK (Kamer van Koophandel) abbr.
proc. The Netherlands Chamber of Commerce, which keeps the Trade Register and the UBO register and issues the KVK number. → Handelsregister, UBO register

L

Loonheffingen (payroll taxes) n. pl.
tax The collective term for wage tax, national insurance contributions and employee insurance premiums that an employer withholds and pays on salaries. → 30% ruling

M

MKB (midden- en kleinbedrijf) abbr.
sect. The Dutch term for small and medium-sized enterprises, used in government schemes, statistics and subsidy rules. → BV, Zzp’er

N

Notarial deed (notariële akte van oprichting) n.
form. The deed of incorporation executed before a Dutch civil-law notary. A BV exists from the moment the deed is signed. → Articles of association, Power of attorney, Apostille

O

OSS (One Stop Shop) abbr.
tax The EU scheme through which a business declares VAT on qualifying cross-border sales to consumers in other member states in a single return. → BTW, VAT number; full entry

P

Participation exemption (deelnemingsvrijstelling) n.
tax The corporate income tax rule that exempts dividends and capital gains on qualifying shareholdings, generally of 5% or more, from Dutch tax. → Holding BV, Vennootschapsbelasting
Power of attorney (volmacht) n.
proc. A written authorisation allowing another person to sign on a founder’s behalf, commonly used so that a notary’s employee can execute the deed of incorporation. → Notarial deed, Apostille

R

Residence permit (verblijfsvergunning) n.
imm. Permission from the IND for a non-EU national to live in the Netherlands for a stated purpose, such as self-employment or highly skilled employment. → IND, DAFT
RNI (Registratie Niet-Ingezetenen) abbr.
imm. The Registration of Non-Residents, through which a person who does not live in the Netherlands can obtain a BSN. → BSN
RSIN (Rechtspersonen en Samenwerkingsverbanden Informatienummer) abbr.
compl. The identification number of a legal entity, issued at registration and used by the tax authorities. → Handelsregister, VAT number

S

Share capital (geplaatst kapitaal) n.
form. The nominal value of the shares a BV has issued. There is no statutory minimum beyond at least one share held by someone other than the company. → BV, Aandeelhoudersregister
Statuten (articles of association) n. pl.
see Articles of association

T

Trust office (trustkantoor) n.
see Wtt

U

UBO register (UBO-register) n.
compl. The register of ultimate beneficial owners kept by the KVK, listing the natural persons with more than 25% ownership or other ultimate control. → KVK, Wwft

V

VAT number (btw-identificatienummer) n.
tax The number a business uses on invoices and in intra-EU trade, in the format NL, nine digits, the letter B and two digits. → BTW, OSS; full entry
Vennootschapsbelasting (corporate income tax) n.
tax The Dutch tax on the profits of a BV, charged at a lower rate on a first bracket of taxable profit and a higher rate above it. → Jaarrekening, Participation exemption
Volmacht (power of attorney) n.
see Power of attorney

W

Wtt (Wet toezicht trustkantoren) abbr.
svc. The Act on the Supervision of Trust Offices. Providers of domiciliation combined with other trust services need a licence from De Nederlandsche Bank. → Formation agent, Wwft
Wwft (Wet ter voorkoming van witwassen en financieren van terrorisme) abbr.
compl. The Dutch anti-money-laundering act. It obliges notaries, banks and trust offices to identify clients and their ultimate beneficial owners. → UBO register, Wtt; full entry

Z

Zzp’er (zelfstandige zonder personeel) n.
q. A self-employed person without staff, typically operating as a sole proprietorship rather than through a BV. → BV, KVK

§ Contents

The glossary is arranged in eight sections. The first four are alphabetical registers by subject; the last four explain processes, service providers, sectors and the questions founders ask.

  1. I A-Z formation terms11 entries Definitions of the terms used when a Dutch BV is incorporated, from articles of association and share capital to the notarial deed and the director’s role.
  2. II A-Z compliance terms4 entries Definitions of the registers, filings and supervisory rules a Dutch company must observe, including the UBO register, the Wwft and the annual accounts.
  3. III A-Z tax & VAT terms4 entries Definitions of Dutch corporate tax, VAT and payroll tax terms, from BTW and the VAT number to fiscal representation and the participation exemption.
  4. IV A-Z immigration terms4 entries Definitions of the permits, numbers and schemes that apply when a founder or employee moves to the Netherlands, including the IND, DAFT, BSN and the 30% ruling.
  5. V Process terms explained4 entries Step-by-step terms from the formation process explained: powers of attorney, apostilles, KVK registration, eHerkenning and what happens after the deed is signed.
  6. VI Agent & service terms5 entries Definitions of the roles and services offered by Dutch formation agents, notaries and trust offices, and the rules that govern what they may do.
  7. VII Sector terms6 entries Terms that matter to specific industries setting up in the Netherlands, from digital services and customer operations to trade, food and regulated sectors.
  8. VIII Glossary by founder question3 entries The glossary arranged by the questions founders actually ask, with each answer pointing to the terms and definitions that apply.

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