Guide to Company Establishment and Residence Permit in the Netherlands 2026

Starting a Company and Obtaining a Residence Permit in the Netherlands in 2026: Where to Begin?

The Netherlands remains one of the most attractive locations for companies looking to enter the European market and for entrepreneurs aiming for a residence permit as we enter 2026.
However, there is a critical point: Establishing a BV company in the Netherlands does not automatically grant you a residence or work permit.
The company aspect and the immigration aspect are legally two separate processes, and both need to be designed correctly.

In this guide, we summarize both the steps to establish a Dutch BV company and the residence permit options for entrepreneurs, employees, or start-up founders in a comprehensive and practical manner from the perspective of 2026.
You can consider it as a roadmap, especially for non-EU entrepreneurs, including Turkish citizens.

Types of Companies in the Netherlands: Why is the BV Model Prominent?

There are several basic company forms in the Netherlands according to different scales and risk profiles. The most logical and common structure for foreign entrepreneurs is the BV (Besloten Vennootschap – private limited company).

Key Features of BV

• Limited liability: The liability of the partners is limited to the capital they contribute to the company. Personal assets are largely protected.
• No minimum capital requirement: The legal minimum capital requirement has been abolished. In theory, a BV can be established with a single share and a nominal value of 0.01–1 EUR.
• At least 1 partner and 1 director is sufficient: There is no obligation for the partner or director to reside in the Netherlands. There is no legal requirement for a local director.
• Registered address requirement: A registered office address in the Netherlands is required. Virtual/office addresses are often accepted at the KvK level; however, banks and immigration authorities (IND) may want to see a real economic presence.
• Freedom for foreign partners: Foreign individuals or companies can become partners in the BV.

BV or Sole Proprietorship?

For short-term, very low-risk micro activities, the eenmanszaak (sole proprietorship) or VOF (general partnership) in the Netherlands may seem attractive.
However, for non-EU entrepreneurs, the BV is generally a more strategic choice for the following reasons:

• It offers a more corporate and sustainable structure for residence permit applications.
• It is much more flexible to add or remove partners, attract investment, and transfer shares.
• It protects your personal assets in risky or high-revenue activities.

Holding BV + Operational BV Structure

A common and tax/risk-optimizing structure in the Netherlands is the holding BV + operational BV combination:

• Holding BV: Holds your shares and assets such as brand/IP.
• Operational BV: Conducts daily business activities, employs staff, issues invoices.

This structure provides flexibility in profit distribution, dividend planning, and asset protection. If you are aiming for international growth or an exit (sale of the company), it is important to establish this architecture correctly during the setup phase.

Step-by-Step Process for Establishing a BV in the Netherlands for 2026

1. Determining Company Name and Address

In the first step, you need to choose a unique trade name. The name must not have been previously registered in the Dutch Trade Register (KvK) and is generally used with the term “BV.”

Regarding the address:

• The registered address must be in the Netherlands.
• A home address may be accepted under certain conditions.
• A virtual office or serviced office is a commonly used solution at the initial stage.

However, when opening a bank account and especially when applying for a residence permit, using only a virtual office may sometimes create the perception of a “paper company.”
Therefore, showing a real business address and operational presence provides a significant advantage in the medium term.

2. Preparing Required Documents

Typically, the notary and KvK process will require the following documents:

• A passport (color, recent copy) for all shareholders and directors
• Proof of address (a bill or bank statement issued within the last 3 months)
• If a company is also a shareholder: Incorporation documents and trade register summary
• Planned business activity (SBI code), capital structure, and share distribution

If there are multiple partners or a complex share structure, legal and tax planning before incorporation can lead to significant savings in the long term.

3. Incorporation Through a Notary

In the Netherlands, you cannot directly establish a BV at the KvK; you must go through a Dutch notary.

The role of the notary:

• Prepares the company’s articles of association and deed of incorporation.
• Partners and directors sign these documents. Many notaries accept remote signing via power of attorney and identity verification via video conference.
• The signed deed of incorporation is electronically submitted for KvK registration.

4. KvK Registration, Tax Numbers, and Bank Account

After the notary completes the incorporation:

• A KvK number will be issued for your company shortly. You cannot open an official contract, invoice, or bank account in the Netherlands without this number.
• The KvK automatically forwards your information to the Dutch Tax Administration (Belastingdienst) and assigns your company:
  • Corporate tax number
  • If necessary, a VAT (BTW / VAT) number
• After this stage, you will open a corporate bank account in the Netherlands and deposit the nominal capital into this account.

5. Estimated Incorporation and Annual Costs for 2025–2026

According to current market ranges, typical cost items for the 2025–2026 period are as follows:

• KvK registration fee: A one-time registration fee of approximately 80–85 EUR.
• Notary fee: Generally 500–1,000 EUR depending on the complexity of the structure.
• Accounting and annual services: Packages in the range of 600–1,800 EUR annually are common at the entry level.

From a summary table perspective:

• One-time costs:
  • Notary and incorporation consultancy
  • KvK registration fee
  • Initial contract and legal document costs
• Annual/recurrent costs:
  • Accounting and declaration services
  • Preparation of annual accounts and submission to KvK
  • If applicable, virtual/office rent

Tax Structure in the Netherlands: What You Need to Know When Establishing a BV

The Dutch tax system is considered competitive for international investors; however, rates and thresholds are updated annually. As we enter 2026, the framework for BVs is summarized as follows:

• Corporate Income Tax (CIT): Progressive rates apply according to profit brackets. You should check the current rates every year from major auditing firms’ “Doing Business in the Netherlands” reports or from the Belastingdienst.
• Dividend withholding tax: The general rate is around 15%; it can be reduced in some cases with tax treaties and exemptions.
• VAT (BTW): The standard rate is 21%; there are reduced rates of 9% or 0% for certain goods and services.
• Annual reporting obligation: BVs must submit their financial statements to the KvK every year. Simplified reporting options are available for small companies.

Important note: Tax rates, exemptions, and thresholds may change from year to year. We recommend checking official sources and the latest “Doing Business in the Netherlands” reports before establishing a company in 2026.

Does Establishing a Company Grant a Residence Permit?

A critical topic that is often confused: Establishing a BV in the Netherlands does not automatically provide you with a residence or work permit.

• EU/EEA/Swiss citizens: They do not need a separate work permit as they already have free movement rights; completing registration and tax processes is sufficient.
• Turkish citizens and other third-country nationals:
  • They need a separate residence status to live and work in the Netherlands (e.g., self-employed entrepreneur permit, start-up founder permit, highly skilled migrant, etc.).
  • Being just a BV shareholder does not grant the right to live or work in the Netherlands.

Therefore, you should always design your Netherlands plan as two parallel tracks:

• 1) Company structure and tax planning
• 2) Appropriate residence/work permit category

Types of Residence Permits in the Netherlands (Business and Entrepreneurship Focused)

The Dutch Immigration and Naturalization Service (IND) groups residence permits for work and business establishment into several main categories. As of 2026, the main categories of interest to the business world are:

1. Residence as an Employee (Employed)

1.1. Highly Skilled Migrant

The most commonly used white-collar category in the Netherlands is the Highly Skilled Migrant status.
In this status:

• Only employers who are recognized sponsors by the IND can apply.
• Specific gross minimum salary thresholds must be met in the application. These thresholds vary by age and year and are updated annually by the IND.
• The permit is usually granted for a period of 1–5 years and can be extended as long as the conditions are met.

You can find up-to-date information regarding salary thresholds and the list of recognized sponsors on the official IND page.

1.2. EU Blue Card and Other Work Permits

In addition to the highly skilled migrant, alternatives such as the EU Blue Card, intra-company transfer (Intra-Corporate Transferee – ICT), and standard work permits are also available.
In these categories, an official job offer from the employer, along with specific salary and qualification requirements, is required.

2. Residence as an Entrepreneur and Start-up

2.1. Self-Employed Residence Permit

If you want to establish a business in the classic sense and live in the Netherlands through your company, the self-employed residence permit category is critical.

In this type of permit, the IND evaluates your business plan and economic contribution based on a points-based system:

• Innovation, unique value proposition
• Contribution to the Dutch economy (job creation, investment, export, etc.)
• Your entrepreneurial background and professional experience

You need to achieve a certain score threshold. Professionally preparing your business plan can be decisive here.

2.2. Start-up Residence Permit

If you have an innovative business idea in its early stages and it has high growth potential, the start-up residence permit is an option you can consider.

• It generally grants a 1-year residence permit; during this time, a transition from idea to scalable business model is expected.
• You need to work with a start-up mentor or incubator recognized by the IND.
• After this 1 year, if your business reaches a certain level of maturity, it is possible to transition to the self-employed permit type.

3. Other Related Categories

• Essential Start-up Personnel: A category designed for key personnel of innovative start-ups, offering a combination of work and residence permits.
• Temporary work visas: Working holiday or limited-duration work visas can be combined with long-term business establishment plans.

The fees, duration, and conditions of these categories are updated annually; you can find the latest tables and explanations on the IND and Business.gov.nl websites.

2026 Perspective for Turkish Citizens

By 2026, obtaining residence through their own company in the Netherlands for Turkish citizens is subject to the same general framework as other non-EU country citizens.
Special agreements and exemptions have narrowed over time, and the IND’s criteria for business plan, economic contribution, and actual activity have become even more important.

Key points include:

• Establishing a company only “on paper” without actual activity poses serious risks in residence applications.
• A real office, customer or contract in the Netherlands, employment plan, and financial projections strengthen your application.
• Structures promising quick visas or “guaranteed approval” are often risky; IND processes are based on objective scoring and involve detailed checks.

Payroll, Posted Worker, and the Intersection of BV Structure with Residence

Directly establishing your own BV and paying yourself a salary may not always be the most practical method from an immigration perspective. In some cases, payroll/EOR (Employer of Record) or posted worker models offer more flexible solutions:

• While your BV is conducting business in the Netherlands, you can transition to employee status through a third-party payroll company.
• This way, your employment contract can come from an employer with recognized sponsor status, and for example, the highly skilled migrant category can come into play.
• In the posted worker model, tax and social security planning is done between your employment structure in your home country and your activities in the Netherlands.

These hybrid models create opportunities for both tax optimization and residence/work permits; however, if incorrectly structured, they can lead to serious compliance issues. Therefore, professional design is essential.

How Does Corpenza Add Value in This Process?

The processes of establishing a company and obtaining a residence permit in the Netherlands are interconnected but legally distinct areas: corporate law, tax law, immigration law, labor law, and social security.
For non-EU entrepreneurs and Turkish companies, a single misstep can jeopardize both the investment and the residence application.

As Corpenza:

• We provide integrated solutions for BV establishment in the Netherlands (single BV or holding + operational BV structures),
• International accounting, corporate tax, and VAT planning,
• Payroll/EOR and posted worker models for personnel deployment,
• Residence and work permits across Europe along with golden visa/investment-based residence alternatives.

When designing a Netherlands plan, synchronizing your company structure, potential investor or exit goals, tax aspects, and residence permits from the outset is one of the critical success factors.
Working with an experienced international business development and mobility team provides significant advantages in terms of time, cost, and legal risks.

Conclusion: Correctly Structure Your Company and Residence Strategy in the Netherlands for 2026

In summary:

• The BV is the most flexible and secure company model for foreign entrepreneurs in the Netherlands.
• The establishment process is relatively quick; notary, KvK, and tax registrations can be completed within a few weeks.
• However, being a BV owner does not automatically mean a residence permit; a separate IND application is required based on one of the entrepreneur, start-up founder, or employee categories.
• Integrating tax, accounting, payroll, and immigration aspects significantly increases the chances of success, especially for Turkish and other non-EU investors.

If you are considering positioning the Netherlands as a central country in your 2026 strategy, it is healthiest to proceed by designing your company structure and residence permit plan together.

Disclaimer

This text is prepared for general informational purposes; it does not constitute legal, tax, or financial advice.
Dutch and EU legislation, tax rates, and immigration rules are regularly updated; regulations that will be in effect in 2026 may have changed after the date of this writing.
Before establishing a company, tax planning, and applying for residence/work permits, always check current official sources (e.g., IND and the Dutch Tax Administration) and seek professional support.
Corpenza or the author accepts no responsibility for any direct or indirect consequences of decisions made based on this text.