Setting up a BV in 2026: Advantages, Costs, and Steps

In 2026, the Besloten Vennootschap (BV) remains the preferred legal form for ambitious entrepreneurs in the Netherlands. The primary driver for choosing a BV over an 'eenmanszaak' (sole proprietorship) is the limitation of personal liability. As a legal entity, the BV is responsible for its own debts, protecting your personal assets like your home and savings from business risks. Furthermore, a BV radiates professionality to international clients and investors. With the evolving tax landscape, the BV also offers strategic advantages regarding the 'gebruikelijk loon' (customary salary) for the Director-Major Shareholder (DGA), allowing for optimized income distribution between salary and dividends.

While an 'eenmanszaak' benefits from the 'zelfstandigenaftrek' and 'mkb-winstvrijstelling', these deductions have been gradually reduced in recent years. In 2026, the tipping point where a BV becomes fiscally more attractive typically lies around a net profit of €100,000 to €150,000. In a BV, you pay 'Vennootschapsbelasting' (Vpb) on profits and 'Aanmerkelijk belang' tax (Box 2) on dividends. Administratiekantoor Zandwijken in Aalsmeer can provide a personalized 'break-even' calculation to determine if your current profit levels justify the transition to a BV structure.

Setting up a BV requires an initial investment. Unlike a sole proprietorship, a BV must be established via a notary. Notary fees for drafting the 'statuten' (articles of association) generally range between €500 and €1,500. Additionally, you must register the entity at the Kamer van Koophandel (KvK) for a one-time fee of approximately €80. While the minimum startup capital is only €0.01 (Flex-BV), you should account for higher annual costs. These include the mandatory filing of annual accounts (jaarstukken) with the KvK and more complex tax filings, which are essential for maintaining compliance with Dutch law.

The journey starts with choosing a unique company name and defining your business activities. Next, you visit a notary to sign the deed of incorporation. Once the notary registers the BV at the KvK, you will receive your KVK number and eventually a VAT number (btw-identificatienummer) from the Belastingdienst. A crucial step often overlooked is opening a business bank account in the name of the BV and setting up the 'UBO-register' (Ultimate Beneficial Owner). Finally, you must set up a payroll administration for yourself as the DGA, as you are technically an employee of your own BV.

Managing a BV involves stricter administrative requirements than a sole proprietorship. From corporate tax returns (Vpb) to complex payroll accounting for the DGA, precision is key. Located in Aalsmeer, Administratiekantoor Zandwijken, led by Mitchell Zandwijken, specializes in supporting SMEs and freelancers making the jump to a BV. Since 2008, we have helped entrepreneurs streamline their bookkeeping and optimize their tax positions. We ensure your transition is seamless, handling the communication with the Tax Authorities so you can focus on scaling your business in 2026.