Company formation
Opening a Branch in the Netherlands for a Foreign Company
Your company's Dutch branch registered on a complete file, with its tax position known before the first invoice.
- No notarial deed, no new Dutch entity
- KVK registration fee EUR 85.15 (2026)
- Documents in Dutch, English, French or German
- Filing possible by post
What our branch registration service covers
We prepare the registration of the Dutch branch (nevenvestiging, secondary establishment) of a foreign company entering the EU market, as part of our company formation service. The branch is your company itself, so the work is the file, not a deed.
The screen before any filing
Will the Dutch activity be a permanent establishment? Is your company a formally foreign company? Do the conditions point to a branch or a BV? Settled before anything is signed.
The KVK file
Forms 6, 11 and 13 prepared for your company, its officials and the branch representative. The Dutch form is the one signed and submitted.
The documents and their age limits
Your home-register proof is ordered last, because it may be at most 1 month old. Each non-resident official's population-register extract may be at most 2 months old.
Legalisation and translation, only where triggered
An official's extract is legalised only where they live outside the EU, by apostille between Apostille Convention states. A certified translation only for documents outside Dutch, English, French and German.
The filing, signed by your people
A director, your registered representative or a Dutch notary files; we prepare and coordinate. We supply no director, branch manager, nominee or general power of attorney.
After registration
The KVK letter and the 12-digit establishment number checked, the Belastingdienst letter followed up, and VAT, payroll and bank onboarding routed.
Branch or BV: the conditions that decide it
The government's business portal says a branch, in practice, brings the same amount of work and obligations as a BV. The BV route is our Dutch subsidiary setup; which one fits your facts is settled in a conversation.
Branch or BV, stated as conditions, 2026. Sources: business.gov.nl, the KVK, Wet Vpb, Wet DB 1965 and the formally foreign companies Act.
| Condition on your facts | What it points to | The rule behind it |
|---|---|---|
| Your company wants no separate Dutch entity | Branch | A branch is not a legal entity; it is fully dependent on the head office |
| Profit sent home without dividend withholding tax | Branch | Dividend tax reaches proceeds of shares in Dutch NVs and BVs; a branch issues none (the reading of the Wet DB 1965) |
| An EU or EEA company wants a Dutch fiscal unity | Branch, through which it is possible | Art. 15 lid 8 Wet Vpb admits a non-resident with a Dutch enterprise |
| No Dutch UBO filing | Branch | Branches of foreign companies list no UBOs in the Dutch UBO register |
| No notarial deed | Branch | The KVK file for a branch needs no deed |
| Company outside the EU, clients in Europe | BV | Some European clients prefer a European business structure to one from a third country |
| Liability ring-fenced in the Netherlands | BV | A branch is not a legal entity, so its obligations are your company's |
| Non-EEA company active only in the Netherlands | BV, or a branch carrying the formally foreign company duties | Dutch-law accounts, the 1 April proof and director liability until registration |
| The bank asks who runs the Dutch business | BV, or your company's own extract beside the branch's | A branch extract lists no officials |
How registering a branch works
Eight steps, each with who acts and any timing an authority publishes.
The screen
You and us: permanent establishment, formally foreign company, branch or BV. The tax opinion comes from a tax adviser.
The Dutch address
Your own premises or a provider of your choice, proved by a lease or mortgage contract, a Kadaster certificate or a declaration of consent.
Your company's documents
Deed of incorporation, articles, and the deed of appointment if separate. The home-register proof is ordered last: at most 1 month old at filing.
Each official's documents
A population-register extract at most 2 months old, legalised if the official lives outside the EU; a certified translation only outside the four accepted languages.
Forms 6, 11 and 13
We prepare them; your directors sign the Dutch form. The branch representative holds a Dutch power of attorney bearing the directors' original signatures.
Filing
In person after an appointment booked online with DigiD, or by post with a legalised copy of each director's and representative's ID. A formally foreign company files through a director or day-to-day manager, never a notary.
KVK check and entry
The KVK checks the file, registers later and writes by post; a future start date is registered 1 week before it. Fee EUR 85.15 (2026); no processing time is published.
After registration
The Belastingdienst writes within 2 weeks of the start date; filings then need eHerkenning. Staff make your company a withholding agent, arranged with a payroll company in the Netherlands.
- The screenYou and us
- The Dutch addressYour company
- Your company's documentsYour companyHome-register proof at most 1 month old
- Each official's documentsYour officialsExtract at most 2 months old
- Forms 6, 11 and 13Us and your directors
- Filing: in person or by postYour directorsIn person after a DigiD appointment, or by post with legalised ID copies
- KVK check and entryKVKFee EUR 85.15 (2026); a future start date is registered 1 week beforeNo official processing time is published
- After registrationBelastingdienstLetter within 2 weeks of the start date
Not sure the Dutch activity is a permanent establishment yet?
The screen comes first: with an establishment, registration is required; without a permanent establishment, it is optional.
Documents your company will need
What the KVK asks for.
- Home-register proof of your company, at most 1 month old
- Deed of incorporation and articles; the deed of appointment if separate
- Copies initialled on every page and signed on the last by a director
- Proof you may use the Dutch address: lease, mortgage, Kadaster certificate or consent
- Forms 6, 11 and 13, signed in Dutch
- A Dutch power of attorney for the branch representative, originally signed
- Each non-resident official's population-register extract, at most 2 months old
- Legalisation where an official lives outside the EU; apostille where the Convention applies
- On the postal route: a legalised ID copy for each director and representative
Dutch requirements and state charges
What the statute and the KVK require of a branch, every state charge with its year. Our fee is on request.
Dutch requirements and state charges for a branch of a foreign company, 2026. Sources: the KVK, business.gov.nl, the Hrw 2007, the HRB, the tariff regulation and the formally foreign companies Act.
| Requirement | The rule | Applies to | Source |
|---|---|---|---|
| Registration | Required with an establishment in the Netherlands; optional without a permanent establishment | Every foreign company | Art. 5 sub d Hrw 2007; KVK; business.gov.nl |
| Notarial deed and capital | None: the branch is your company, not a new legal entity | Every branch | KVK; business.gov.nl |
| KVK registration fee | EUR 85.15, one-off, the same for every legal form (2026) | Every branch | Art. 5 Financiële regeling handelsregister 2019 |
| Certified KVK extract | EUR 9.60 digital, EUR 19.20 on paper (2026) | Each extract ordered | Financiële regeling handelsregister 2019, tariffs |
| Home-register proof | At most 1 month old at filing; Dutch, English, French or German | Every branch | KVK |
| Official's population-register extract | At most 2 months old; a certified translation outside the four languages | Each non-resident official | KVK |
| Registrable changes | Filed within one week of the fact | Every branch | Art. 20 lid 2 Hrw 2007 |
| Your company's accounting documents | The most recent set deposited each time, as published at home, in one of the four languages | Every foreign company with a branch | Art. 24 lid 5 HRB, applied by art. 26 lid 4 |
| Extra register data | Governing law, head office address, and issued capital on the first working day after 30 April | A company from outside the EEA | Art. 25 HRB |
| Formally foreign company duties | Dutch-law accounts and directors' report within five months of year end, extendable by at most six; home-register proof before 1 April, issued at most four weeks before filing; directors jointly and severally liable until registration | A non-EEA company active wholly or almost wholly in the Netherlands, with no real tie to its home state | Arts. 4 and 5 Wet op de formeel buitenlandse vennootschappen |
Home-state extracts, apostilles, legalisation and certified translations carry home-state or private charges, which vary by country.
How a Dutch branch is taxed
The statute in brief. The opinion on your own facts comes from our tax advisor in Amsterdam.
When the branch is taxed
Once it is a permanent establishment (vaste inrichting): a treaty definition first, then the domestic test of art. 3 Wet Vpb. Storage, display, delivery and auxiliary work are excluded; a permanent representative counts.
The rate
Your company is taxed as a non-resident on the branch's profit: 19 percent up to EUR 200,000 of the taxable amount, 25.8 percent above it (2026), as for a BV. Art. 12aa Wet Vpb adds the ATAD 2 branch-mismatch rules.
VAT
For VAT, the branch and your head office are one entrepreneur. A foreign group joins a Dutch VAT group only through its branch; see Dutch VAT registration for a foreign company.
Profit sent to head office
Dividend withholding tax of 15 percent is levied on proceeds of shares in Dutch NVs and BVs. A branch issues no shares, so a remittance is not a dividend: that is the reading of the Act.
Interest and royalties
Interest and royalties charged to the branch and paid to an affiliate in a low-tax jurisdiction can bear the conditional withholding tax, at 25.8 percent in 2026.
Fiscal unity through the branch
Under art. 15 lid 8 Wet Vpb, your company can form a fiscale eenheid (fiscal unity) with a Dutch BV whose shares belong to the branch, if managed in the EU or EEA or a treaty state barring discrimination of permanent establishments. Our guide covers forming a Dutch fiscal unity for corporate income tax.
Payroll
A permanent establishment makes your company the withholding agent (inhoudingsplichtige) for staff who work in the Netherlands.
Problems we solve
What foreign companies ask before a branch is filed.
- No DigiD, no trip
The counter appointment is booked with DigiD, which a director living abroad usually lacks. The documented fallback is a postal filing with legalised ID copies; we assemble that file.
- Notarised, translated, resolved?
Dutch, English, French or German documents need no translation; others need a certified one. No deed is needed, and a board resolution is not on the KVK's list, though a bank may ask.
- "We only want a representative office"
Not a legal status. A representative office may not trade, sign contracts or earn revenue. Once it does business, it is a branch and registers as one.
- Accounts and owners
Your company's most recent published accounting documents are deposited each time. A branch lists no UBOs in the Dutch UBO register; Justis integrity screening (TRACK) still covers it.
- The bank file
Bank onboarding under the Wwft often takes 2 to 8 weeks, an indicative figure. The branch extract lists no officials, so your company's own extract goes in. We prepare the file for opening a Dutch business account for the branch; the bank decides.
Outside the EU and selling only in the Netherlands?
That is where the formally foreign company duties apply. Settle branch or BV before anything is filed.
Why work with us
Floris Hendriks, Formation and corporate changes lead, Amsterdam. Dutch, English, German.
From our practice: we check first where each official lives, because an address outside the EU means their extract is legalised too. We order your home-register proof last, because the KVK accepts it at most 1 month old.
Related services and guides
- Ready-Made Companies in the NetherlandsBuyer-side assistance when your company acquires an existing Dutch BV through a notarial share transfer.
- Conditional Withholding Tax in the NetherlandsThe mechanics behind interest and royalties charged to a branch and paid to a low-tax affiliate.
- Crypto services from the NetherlandsFor a crypto business, sets out the Dutch authorisation route.
Frequently asked questions
Is a branch really simpler than setting up a Dutch BV?
Not in practice. The government's business portal says a branch brings the same amount of work and obligations as a BV, and that some European clients prefer a European business structure to one from a third country. What differs is liability and tax, set out as conditions on this page.
Can we register the branch without travelling to the Netherlands?
Yes. The KVK accepts a postal filing with the original signed forms and documents and a legalised copy of each director's and representative's ID. The counter appointment is booked online with DigiD, which a director living abroad usually does not have.
Do our documents have to be notarised, apostilled or translated into Dutch?
No Dutch translation is needed for documents in Dutch, English, French or German; other languages need a certified translation. An official's population-register extract is legalised where the official lives outside the EU, by apostille between Apostille Convention states. A branch needs no notarial deed.
Does the branch need a Dutch director, a notary or minimum capital?
No. The branch is your company itself, not a separate legal entity, so it has no capital of its own and no deed. A director, your registered authorised representative with a Dutch power of attorney, or a Dutch notary files. We do not supply directors or branch managers.
Is the parent company liable for the branch's debts?
Yes. A branch office is not a legal entity in itself and is fully dependent on the head office, so its obligations are your company's obligations. Ring-fenced liability in the Netherlands is one of the conditions that points to a Dutch BV instead.
We are a non-EU company trading only in the Netherlands: what changes for us?
It may be a formally foreign company: non-EEA, active wholly or almost wholly in the Netherlands, with no real tie to its home state. Then come Dutch-law accounts within five months of year end, home-register proof before 1 April each year, and joint and several director liability until registration. Only a director or the day-to-day manager files, never a notary.
How long does the KVK registration take?
No processing time is published for a first registration of a foreign company. The KVK checks the forms and documents, registers later and notifies by post; with a future start date it registers 1 week before it. We promise no date.
Does the branch pay Dutch corporate income tax, and at what rate?
Once it is a permanent establishment, your company is taxed in the Netherlands on the branch's profit: 19 percent up to EUR 200,000 of the taxable amount and 25.8 percent above it in 2026. Without a permanent establishment, KVK registration is optional.
Is there withholding tax when the branch sends profit to the head office?
Dividend withholding tax applies to proceeds of shares in Dutch NVs and BVs, and a branch issues no shares; that is the reading of the Act. Interest and royalties charged to the branch and paid to an affiliate in a low-tax jurisdiction can bear the conditional withholding tax at 25.8 percent in 2026.
Can the branch form a Dutch fiscal unity with our Dutch BV?
Yes, under art. 15 lid 8 Wet Vpb, where your company is managed in the EU or EEA, or in a treaty state that bars discrimination of permanent establishments, and the BV's shares belong to the branch. The request and the computation are work for a tax adviser.
Does the branch file annual accounts or register UBOs in the Netherlands?
Your company's most recent accounting documents are deposited at the KVK each time, as published at home, in Dutch, English, French or German; a formally foreign company also draws up Dutch-law accounts. A branch of a foreign company lists no UBOs in the Dutch UBO register.
Can a foreigner open a business in the Netherlands?
Yes. A foreign company with an establishment in the Netherlands registers it in the KVK Business Register; a director, its registered authorised representative or a Dutch notary files. A director living abroad can file by post, with a legalised copy of each director's and representative's ID.
How much does it cost to open a branch in the Netherlands?
The Dutch state charges a one-off KVK registration fee of EUR 85.15 in 2026, the same for every legal form; a certified extract costs EUR 9.60 digital or EUR 19.20 on paper. Home-state documents carry their own fees. Our fee is on request.
What is the difference between a subsidiary and a branch?
A subsidiary is a Dutch company your company owns; a branch is your company itself, registered in the Business Register without becoming a separate legal entity. The official view is that the workload is the same; liability, tax and the client's view of a third-country structure differ.
Is a representative office an option instead of a branch?
Only for liaison work. A representative office is not a legally defined or regulated entity and may not engage in business, enter into contracts or generate revenue; its representatives still need residence or work permits. Once it does business, it is a branch and registers as one.
Ready to register your Dutch branch?
Tell us where your company is registered and what it will do here. We reply with the document list for your case.