Tax and holding structures
Tax Advisor in the Netherlands for Foreign-Owned BVs
Your BV's corporate income tax and VAT returns, filed on time from the Netherlands while you run the company from abroad and keep the decisions.
- Returns filed through SBR as your fiscaal dienstverlener (tax service provider)
- Corporate return due before 1 June; becon extension to 30 April of the following year
- No Dutch login of your own needed: chain authorisation
Tax filing for a BV run from abroad
We file the corporate income tax and VAT returns of Dutch BVs owned from abroad, check their assessments and answer their corporate tax questions: for founders and foreign companies with a BV, or a holding over one set up through our holding company service. In the Netherlands, tax advice is a free profession.
This service is for the company, not for a person's own return: the M form, the P form and Box 3 sit outside it. And one rule holds whoever files: the BV always remains responsible for its tax return (Belastingdienst, filing by a tax service provider).
What's included
Eight pieces of work, from the provisional assessment to the final one.
Corporate income tax return
Prepared from the closed figures and filed through SBR as your fiscaal dienstverlener (tax service provider).
The filing calendar
The 1 June deadline, the standard extension to 1 November, or the becon extension to 30 April of the following year under a delivery schedule.
Provisional assessment
Reviewed against your budget; a change requested where the expected profit differs. No objection lies against it.
VAT returns and the ICP declaration
Quarterly as a rule, from your ledgers. You pay with the return; no payment request is sent.
Final assessment
Checked against the return; where it departs, we lodge an objection (bezwaar).
Representation
An authorisation with no formal requirements, plus your permission for Serviceberichten Aanslag so assessment messages reach us.
Corporate questions
Participation exemption, fiscal unity, dividend withholding tax, and whether an advance ruling is worth asking for.
Where our work stops
No personal returns, payroll, bookkeeping or annual accounts on this service; no address, director or company sale. You stay responsible for every return.
How the tax year runs
Eight steps a year, with the dates the law and the Belastingdienst set.
- Provisional assessmentThe Belastingdienst issues itAt the start of the year
- VAT return and paymentEach periodWithin one month after the period Seven days' grace before a default penalty
- ICP declarationEach quarterEvery quarter
- Corporate income tax returnThe year after the tax yearBefore 1 June
- Tax interest startsCorporate income taxFrom 1 July after the tax year
- Standard extensionRequested before 1 JuneTo 1 November
- Becon extensionThrough a tax service provider, under a delivery scheduleTo 30 April of the following year
Engagement and due diligence
As a Wwft institution, we identify the BV, its directors and its beneficial owners first.
Authorisation
You sign it, plus permission for assessment messages if wanted; we register both. No formal requirements apply.
Access route
A chain authorisation (ketenmachtiging) to us, or filing through SBR under our own PKI certificate. The BV needs its own EH3 only for portal access itself.
Becon enrolment
Once per tax year, before the ordinary deadline, under our beconnummer; the corporate return is then due by 30 April of the following year (Belastingdienst, becon extension).
Provisional assessment
Issued at the start of the year; we request a change where needed. From 2026 a non-resident taxpayer cannot do this on paper.
VAT and ICP, each period
Return and payment within one month after the period, with seven days' grace before a default penalty; the ICP declaration every quarter.
Year end and the corporate return
The board draws up the accounts within 5 months, extendable by 5 (art. 2:210 BW); we file through SBR.
Final assessment
Checked against the return; objection where it departs. Filing early limits tax interest, which runs from 1 July after the tax year.
Not sure which returns your BV already owes?
Tell us the BV, its financial year and its last filing; we reply with the returns due and their dates.
What we need from you
A complete pack up front, so no filing waits on a missing paper.
- Passport copies of the directors and the ultimate beneficial owners, for our due diligence
- The BV's KVK number, deed of incorporation and articles of association
- The signed authorisation, and permission for Serviceberichten Aanslag if you want it
- The provisional assessment letter
- Earlier returns and assessments
- The closed ledgers, bank statements, invoices and fixed-asset register for the year
- Records kept by the BV: 7 years; 10 for immovable property and OSS
Filing without a Dutch login of your own
A BV logs in to the Belastingdienst with eHerkenning only, at level EH3 or higher (Belastingdienst, how eHerkenning works). The last row covers eherkenning for foreign companies not registered at the KVK.
- Who acts
- The BV authorises; the tax service provider files
- What it needs
- The BV's authorisation (ketenmachtiging)
- Status
- Open; no Dutch login of the BV's own
- Who acts
- The tax service provider
- What it needs
- Its beconnummer and own PKI certificate
- Status
- Open; no Dutch login of the BV's own; the BV remains responsible
- Who acts
- An authorised signatory of the BV
- What it needs
- KVK registration and an approved supplier; a personal login
- Status
- Open
- Who acts
- Nobody, for current years
- What it needs
- Not available
- Status
- Corporate returns for non-residents only up to the 2024 return
Filing routes for a Dutch BV whose directors live abroad, from Belastingdienst, business.gov.nl and eherkenning.nl pages; checked in October 2026.
| Route | Who acts | What it needs | Limits |
|---|---|---|---|
| Chain authorisation (ketenmachtiging) to us | The BV authorises; we file | The BV's authorisation | Not every government service accepts it; no eHerkenning compensation where a provider files |
| Filing through SBR by us as tax service provider | Us | Our beconnummer and own PKI certificate | You remain responsible; portal status within 2 working days |
| The BV's own eHerkenning EH3 | An authorised signatory of the BV | KVK registration and an approved supplier; the login is personal and cannot be shared | Supplier list prices EUR 40.95 to EUR 45 a year (4 October 2026) |
| Paper | Nobody, for current years | Not available | Paper corporate returns for non-residents only up to the 2024 return; no paper change of a provisional assessment from 2026 |
| Foreign company not in the KVK register | Its signatory | eHerkenning without KVK number | Valid at the Belastingdienst and Customs only; a Dutch BV is always in the register, so this row never applies to it |
Deadlines, penalties and what the state charges
What the law and the Belastingdienst set for a BV in 2026; our own fee is on request.
Deadlines, default penalties, tax interest and login costs for a Dutch BV in 2026, from the statutes and official pages cited in each row.
| Item | Rule or amount | Statute or source | Year |
|---|---|---|---|
| Corporate income tax return, calendar year | Before 1 June of the following year | Belastingdienst, extension of the corporate return; art. 9 AWR | 2026 |
| Standard extension | 5 months, to 1 November; request before 1 June | Belastingdienst | 2026 |
| Becon extension through a tax service provider | To 30 April of the following year, under a delivery schedule | Belastingdienst, becon scheme | 2026 |
| VAT return and payment | Within one month after the period; quarterly most common; nil returns still filed | Art. 19(1) AWR; business.gov.nl | 2026 |
| Late corporate return | Up to EUR 6,709; standard 50% of that, after an ignored reminder | Art. 67a AWR; BBBB para. 21(3); business.gov.nl | 2026 |
| Late VAT, ICP or payroll return | Up to EUR 165; standard 50%; none if filed within 7 days | Art. 67b AWR; BBBB para. 22 | 2026 |
| Tax interest, corporate income tax | 5% from 1 January 2026 (6.5% in 2025, 7.5% in 2024); from 1 July after the tax year, to at most 19 weeks after the return | Belastingdienst; art. 30fc AWR | 2026 |
| Filing, extension, beconnummer, objection | No state fee is published | Belastingdienst | 2026 |
| eHerkenning EH3, regular, one year | Supplier list prices EUR 40.95 to EUR 45 on 4 October 2026; a supplier price, not a state fee | eherkenning.nl, list of suppliers | 2026 |
| Compensation for the special Belastingdienst EH3 tool | About EUR 24 a year, one token; not paid where a tax service provider files for the company | business.gov.nl; Belastingdienst | 2026 |
Corporate tax questions we advise on
We set out the conditions; which structure fits is a conversation.
Corporate income tax rates
19% up to EUR 200,000, then EUR 38,000 plus 25.8% above (art. 22 Wet Vpb, 2026). Losses carry back 1 year and forward without limit (art. 20(2)). More on the Dutch corporate tax rate.
Participation exemption
The exemption of art. 13 Wet Vpb starts at a holding of 5% of the nominal paid-up capital.
Fiscal unity
A parent and a subsidiary are taxed as one where the parent holds at least 95% of the shares (art. 15 Wet Vpb).
Dividend withholding tax
Dividends a Dutch BV distributes carry 15% under the Wet op de dividendbelasting 1965; the withholding tax guide sets out the rest.
Advance rulings
An APA or ATR from the Behandelteam IFZ needs economic nexus in the Netherlands, is refused where saving tax is the sole or decisive reason, and normally runs at most 5 financial years. More on the tax planning page.
Problems we solve
- Director abroad, no Dutch login
The BV gives us a chain authorisation and we file through SBR; a company using a provider gets no eHerkenning compensation.
- The paper route has closed
Paper corporate returns for non-residents end with the 2024 return; from 2026 no provisional assessment is changed on paper. We file electronically.
- A reminder is already on the desk
A default penalty follows only an ignored reminder: the corporate standard is 50% of the EUR 6,709 maximum; VAT has seven days' grace.
- A BV bought with a past
Bought an existing BV? Its earlier returns and assessments are now your history; we read them before the next filing.
- Your director or address provider offers your tax
A Dutch trust office may not give tax advice, nor serve a client implementing tax advice from its own group (art. 17 Wtt 2018). Breach: a category 2 fine, base EUR 500,000.
Received a reminder or an assessment you do not recognise?
Send us the letter and the BV's details; we reply with what it means and the filing that answers it.
Who prepares your returns
We file under our own SBR certificate and beconnummer, and where the books are kept elsewhere we work from the bookkeeper's closed figures.
Ilse Brouwer, tax, VAT and licensing lead, Amsterdam: ten years on Dutch files; Dutch, English, French.
Our legal position. Independent tax advisers are Wwft institutions supervised by the Bureau Financieel Toezicht (Wwft, art. 1a and 1d). We are no trust office, and no accountants: that title is protected (art. 41 Wab).
Frequently Asked Questions
How much does a tax adviser charge in the Netherlands?
Our fee is on request: it depends on the BV's filings, its VAT periods and the questions it brings. On the state's side, no fee is published for filing a return, an extension or an objection. eHerkenning is priced by its suppliers, and the real costs are default penalties and tax interest.
If my tax adviser files the return, who is responsible for it?
You are. The Belastingdienst states that the taxpayer always remains responsible for its tax return, even when a tax service provider files it, and authorising a representative does not move that responsibility. The authorisation lets the adviser act for the BV; the obligations stay with the BV and its board.
Is a tax advisor the same as an accountant in the Netherlands?
No. Tax advice is a free profession: no licence is needed, and an independent tax adviser is a Wwft institution supervised by the Bureau Financieel Toezicht. The titles registeraccountant (RA), AA and the bare word accountant are protected under art. 41 Wab. We are tax advisers, not accountants.
Can the company that provides my director or registered address also be my tax adviser?
Not if it is a Dutch trust office. Art. 17 Wtt 2018 forbids a trust office to give tax advice, and DNB states that trust services and tax advice may not go to the same customer. A breach carries a category 2 administrative fine, with a base amount of EUR 500,000. We offer no trust service.
I live abroad: how does my BV file its tax returns?
The BV logs in to the Belastingdienst with eHerkenning only, at level EH3 or higher, and the login is personal. The simpler route is a chain authorisation to a tax service provider, which files through SBR under its own certificate. A company that uses a provider this way receives no eHerkenning compensation.
When is the Dutch corporate income tax return due, and how far can it be extended?
For a calendar financial year, before 1 June of the following year. A standard extension of five months, to 1 November, is requested before 1 June. A tax service provider with a beconnummer can extend it to 30 April of the following year, provided it keeps to the Belastingdienst's delivery schedule.
What happens if my BV files its tax return late?
A reminder comes first. A late corporate return then risks a default penalty of up to EUR 6,709 (art. 67a AWR), with 50% of that as the standard. A late VAT, ICP or payroll return risks up to EUR 165, with seven days' grace. Tax interest at 5% runs from 1 July after the tax year.
Can I object to the provisional assessment?
No. A provisional assessment can only be changed on request; an objection is possible against the final assessment. From 2026 a non-resident taxpayer cannot request or change a provisional assessment on paper, so the request goes in electronically, which a tax service provider can do for the BV.
How often does a Dutch BV file VAT returns, and when is the VAT due?
For the period the Belastingdienst notifies, most often quarterly. A Dutch-established BV files the return and pays within one month after the period ends, and still files a nil return when nothing is due. No payment request is sent. The rates are 21%, 9% and 0% (art. 9 Wet OB).
Can I get advance certainty from the Belastingdienst on my structure?
For an international structure, through an APA or ATR ruling with the Behandelteam IFZ. A ruling requires economic nexus in the Netherlands, is refused where saving tax is the sole or decisive reason, and normally runs for at most five financial years. No processing time is published, and each request is decided on its own facts.
How long must a Dutch BV keep its tax records?
Seven years, under art. 2:10 of the Civil Code and art. 52 AWR. Records relating to immovable property, and those for the One Stop Shop (OSS) VAT scheme, are kept for ten years. The records stay with the BV, whoever keeps its books or files its returns.
What is the 30% rule in the Netherlands?
The 30 percent ruling lets an employer pay 30% of a designated part of an employee's salary tax-free, for at most five years (art. 31a(8) Wet LB 1964). The rate is 30% in 2025 and 2026 and 27% from 1 January 2027. It is a payroll matter, covered in the 30 percent ruling guide.
What is the Belastingdienst's phone number for a company or a non-resident?
The Tax Information Line: 0800 0543 from the Netherlands, free of charge, and +31 555 385 385 from abroad or for non-resident questions. It is open Monday to Thursday from 8 am to 8 pm and on Friday from 8 am to 5 pm.
Do you prepare personal M form or Box 3 returns?
No. This service is for the company: the BV's corporate income tax and VAT returns, its assessments and its corporate tax questions. A person's own return, such as the M form, the P form or Box 3, goes to the Belastingdienst's Tax Information Line or to an adviser for individuals.
Is a tax advisor worth it for a foreign-owned BV?
That depends on the BV, so here are the facts. The BV can only log in with eHerkenning, the owner stays responsible for every return, and penalties and tax interest run on fixed dates. A tax service provider files through SBR under its own certificate, so the BV needs no login of its own.
Request a tax filing plan for your BV
Tell us the BV, its financial year and the filings due; we reply with the plan. Pricing on request.