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Netherlands Branch Office Registration

A foreign company wishing to establish a branch (nevenvestiging) in the Netherlands must register the branch with the Dutch Trade Register maintained by the Kamer van Koophandel (Chamber of Commerce, KvK). The branch must be registered before it commences any activities. The registration requires submission of the parent company's deed of incorporation or articles of association (with a certified Dutch or English translation), a copy of the certificate of incorporation, details of the parent's directors and their signing authority, and the name and address of the person or persons authorised to represent the branch in the Netherlands. Registration is generally straightforward and can typically be completed within a few working days.

Branch profits attributable to the Netherlands are subject to Dutch corporate income tax at a rate of 15% on the first EUR 245,000 of taxable profits and 25.8% on profits above that threshold. The Netherlands does not levy withholding tax on branch profits remitted by a Dutch branch to a foreign head office, making the Netherlands branch structure attractive for international groups seeking access to the Dutch market and EU commercial infrastructure. The Netherlands has an extensive treaty network and remains one of the leading European hubs for holding, finance, and trading structures.

KvK Registration

Branch office registration with the Dutch Chamber of Commerce (Kamer van Koophandel) is mandatory and must be completed before the branch commences any business activities in the Netherlands. Registration provides the branch with a unique KvK number for all commercial and regulatory purposes.

Annual Accounts Filing

Non-EU parent companies must file annual accounts of the parent with the KvK. EU and EEA parent companies may be exempt from this requirement if they file publicly available accounts in their home jurisdiction in accordance with applicable EU accounting directives.

Dutch Corporate Tax on Branch Profits

Netherlands source branch profits are subject to Dutch corporate income tax at 15% on the first EUR 245,000 and 25.8% on profits above that amount, which is the standard Dutch two tier rate structure applied to all taxable entities operating in the Netherlands.

No Withholding on Profit Remittances

The Netherlands does not impose withholding tax on branch profits remitted to the foreign head office, which is a significant advantage compared to other European jurisdictions that do levy withholding tax on branch profit remittances to non-resident parents.

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Contact Neptune Fiduciaries Group via info@neptunecorporate.com or visit our Contact Us page.

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