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The Netherlands

The Netherlands

The Netherlands has a track record of centuries in international trade and provides a solid political environment, practical legal and financial framework.

IN NUMBERS

THE NETHERLANDS
SQUARE KILOMETERS41,543 KM2
RESIDENTS17.3 million
BNPUSD 829 billion

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"The Netherlands is truly a world-class business destination”
Ranked No. 4 by Forbes’ Best Countries for Business

Taxation

The Netherlands is part of the European Union and a member of the OECD and therefore subject to international directives and guidelines for direct and indirect taxation.

The Netherlands provides an innovative domestic  taxation regime, whilst offering protection against double taxation internationally through tax treaties with over 100 countries worldwide.

The Centaur Group supports and maintains Dutch business structures that are compliant with international and domestic tax guidelines and regulations.

We can assist your business in obtaining advance tax rulings or advanced pricing agreements, issued by the Dutch Tax Office.

International structures

For international structures for intragroup financing or intellectual property, the Dutch Ministry of Finance has issued specific substance requirements, to ensure Dutch fiscal residency and tax treaty access:

  1. Incorporation: your legal entity needs to be incorporated under Dutch civil law
  2. Bank account: your legal entity’s main bank account is managed in the Netherlands
  3. Office: your legal entity needs to have an office lease in the Netherlands of at least 2 years
  4. Director(s): – at least 50% of the Board of Directors shall reside in the Netherlands.
  5. The appointed directors shall have professional qualities appropriate for the function
  6. Remuneration: the costs of staff, including director(s), shall amount to at least to € 100,000 p.a.
  7. Governance: main decisions by the Board of your legal entity shall be taken in the Netherlands.
  8. Accounting: the bookkeeping of your legal entity shall in principle take place in the Netherlands.

Whilst these requirements specifically apply to intercompany financing and intellectual property structures, we recommend observing these directives as well for all holding structures.