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What Dutch substance requirements means ?

First of all, Dutch substance requirements is a notion from a tax point of view.

A company is subject to the Dutch tax regime if the tax administration determines two criteria. Indeed, the investigation  determines if the management and control of the company are effectively taking place in the Netherlands territory.

Particularly, dutch substance requirements purpose is to take into consideration all facts and contextual datas related to the decision making means of the company. For example, the spot of strategic decisions and the location of contracts signature are relevant matters. Moreover, the issuance place of banking transfers on behalf of the company are as well significant elements to determine the effective establishment of the company (and the related tax regime).

In other words, The Dutch Tax administration requires a minimum of local corporate presence in order to justify the physical establishment of your Dutch BV.

Specifically find below a list of management and control items you need to ensure to be compliant with in order to satisfy the substance criteria, and a direct link to a related specialist that will support you in this undertaking :

(i) half of the directors are resident of the Netherlands and have the necessary skills to manage the BV;

(ii) the registered address is in Netherlands;

(iii) the strategic decisions and transactions are processed from Netherlands;

(iv)bank account and bookkeeping are managed from the Netherland.

Contact a local specialists to ensure your compliance with dutch substance requirments and support with a strategic business address, directorship services, accounting and tax advise…