Doing business in the Netherlands

This brochure is a practical guide which aims to give a general overview of country information as well as the main regulations for doing business in the Netherlands.

If you are considering setting up a business or opening an office in the Netherlands, several things have to be considered...

Mazars has prepared this ‘Doing business in the Netherlands’ guide which covers the following areas:

Knowing the Netherlands 

  • Key facts and figures 
  • A strong macroeconomic environment 
  • Geography 
  • A competitive infrastructure 
  • Population 
  • History 
  • Political system 
  • A stable political environment 
  • International Memberships 
  • Culture 

Economy 

  • A supportive policy towards free enterprise and competition 
  • Low barriers to foreign trade and low exchange controls 
  • Good market opportunities 
  • Policy towards Foreign investment 
  • High level Financial system 

Legal environment 

  • Corporation law 
  • Financial Reporting 
  • Management Board Report 
  • Timeline for Financial Reporting 
  • Exemptions in Financial Reporting 
  • Group company exemption of section 403 
  • Intermediate subconsolidation exemption of section 408 
  • Mergers and Aquisitions 
  • OOB 
  • The audit profession 
  • Labour law 
  • Hiring 
  • Subject to certain restrictions 
  • Dismissal 
  • Popular in the international labour market and a good local labour market 
  • Open Labour Market 

Taxation 

  • Introduction 
  • Corporate income tax 
  • Participation exemption 
  • Fiscal unity 
  • Functional currency 
  • Investment vehicles 
  • Research & development 
  • Loss compensation 
  • Transfer pricing 
  • Non-deductible interest 
  • Non-resident companies 
  • Withholding taxes 
  • Bilateral tax treaties of the Netherlands (as of January 2013) 
  • Individual income tax rates (2013) 
  • Expatriates 
  • Value added tax (2013) 
  • Dutch tax authorities 
  • 30% allowance ruling 

Want to know more?