Netherlands
We prepare the annual filings of Dutch BVs owned from India: the corporate income tax return and the financial statements that go to KVK. We have no office in the Netherlands. Our team in India does the work. A civil-law notary sets up the company, and Dutch audit firms act where an audit is required.
Checked against the sources on 14 November 2026. Each figure links to the authority that published it.
Netherlands at a glance
- Corporate income tax, 2026
- 19% on taxable profit up to €200,000 and 25.8% above it1
- VAT
- 21% standard rate, 9% reduced rate2
- Company type
- The BV, a private limited company set up by a civil-law notary3
- Share capital
- At least €0.013
- Corporate tax return
- Before 1 June for a calendar financial year4
- Financial statements
- Filed with KVK within 12 months of the year end, with no extension5
- Authorities
- KVK, which keeps the Business Register, and the Tax Administration
Checked against the sources on 14 November 2026.
What we do in the Netherlands
- Prepare the corporate income tax return
- Prepare the financial statements for filing with KVK
- Arrange the incorporation through a civil-law notary
- Prepare the ODI and APR filings in India when the shareholder is Indian
What a BV files each year
| Filing | With | When |
|---|---|---|
| Corporate income tax return | Tax Administration | Within five months of the end of the financial year. For a calendar year that means before 1 June. An extension can be requested.4, 6 |
| Financial statements | KVK | Within eight days of being adopted, and no later than 12 months after the end of the financial year. No extension is possible.5 |
Setting up a BV
A BV is set up through a civil-law notary, who draws up the deed of incorporation with the articles of association. The notary registers the company and its managing directors in the KVK Business Register, and its ultimate beneficial owners in the UBO register. The minimum capital is €0.01, and a small BV can have a single managing director.3
A director who owns at least 5% of the shares is a director and major shareholder. The Tax Administration expects that person to draw a salary in line with the market and does not accept a salary of nil.3
Audit
A BV needs an audit when it exceeds two of three limits for two years in a row: 50 employees, net turnover of €15 million and total assets of €7.5 million.7
If the shareholder is in India
A BV owned by an Indian company or resident is an overseas direct investment under FEMA. The bank needs Form FC before money leaves India, and an Annual Performance Report (APR) is due by 31 December each year.8, 9
A BV below the Dutch limits is not audited under Dutch law. The APR still has to rest on audited financial statements when the Indian investor controls the company, so an audit has to be arranged for that purpose.9
The Indian steps are set out on our page for Indian businesses with a company abroad.
Questions we are asked
Can the filing date for the financial statements be extended?
No. They are filed with KVK within 12 months of the end of the financial year.5 The tax return is different, and an extension can be requested for it.6
How much capital does a BV need?
€0.01 is enough.3
Sources
- Government of the Netherlands, Corporation tax.
- Business.gov.nl, VAT rates and exemptions.
- Business.gov.nl, Private limited company in the Netherlands.
- Business.gov.nl, Filing your corporate tax return (vpb) in the Netherlands.
- Business.gov.nl, Filing financial statements.
- Business.gov.nl, Applying for a tax filing extension.
- Business.gov.nl, Annual report or financial statement.
- Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Directions, 2022. A.P. (DIR Series) Circular No. 12, 22 August 2022.
- Reserve Bank of India, Foreign Exchange Management (Overseas Investment) Regulations, 2022. Notification No. FEMA 400/2022-RB, 22 August 2022.