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Why invest in the Netherlands?

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Jeroen Mijlof

Jeroen Mijlof

Dutch Tax, Accounting and Brexit Expert

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Why invest in the Netherlands?

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The establishment of a company in the Netherlands can be business wise very lucrative for companies and individuals. Companies always look at factors like, availability / knowledge of the workers, business costs, how is the transport / telecom quality, the political situation and much more before they decide to do business in a country. We have outlined below several reasons why a company should establish a company in the Netherlands.

General reasons to invest in the Netherlands

  • Infrastructure and location. (Rotterdam harbor, Schiphol Airport, good highways for distributions of goods)
  • Skilled and educated workers. (Dutch people speak many languages such as English, German and French).
  • International business environment (a lot of multinationals have their headquarters in the Netherlands).
  • Political situation.

Fiscal reasons to invest in the Netherlands

  • The Dutch participation exemption fully excludes dividends and capital gains received from subsidiaries from the taxable profit of the Dutch (holding) company.
  • Large tax treaty network avoiding double taxation.
  • The ruling practice of the Dutch Tax Authorities provides clarity and certainty in advance about future tax positions.
  • Dutch Cooperation (legal entity) can distribute dividends without withholding dividend withholding tax.
  • Reduced corporate tax rate (5%) for profits gained from innovation (Innovation Box)
  • VAT on imported goods can be deferred to the VAT tax return (article 23 VAT license) , effectively avoiding unnecessary VAT payments.
  • Skilled foreign employees working in the Netherlands can receive 30% of their Dutch wages tax free.

Financial Incentives to invest in the Netherlands

  • Tax facilities: WBSO, R&D Allowance, Investment Allowances.
  • General subsidies: Top sector policy.
  • Regional subsidies: European Fund for Regional Development.
  • Financial support: Credit Guarantees, innovation funds.

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