Holding structure. Two BVs at once, one process.

Yes. Until the deed is executed you can change both names via your dashboard. After that, a name change is a separate notarial act (€499) plus an amendment to the articles of association. That's why we recommend choosing a neutral, timeless name for the holding (Surname Holding B.V. or another generic name) and the trading name for the operating BV.

Yes. Both BVs have their own administrative obligations: annual accounts filed with the KvK, a corporate income tax return, their own bookkeeping. With a typical accountant this costs €800 to €2,500 extra a year for the second BV. In most cases the tax benefit on growth or exit comfortably outweighs this. Discuss with your accountant whether a fiscal unity can simplify the administration.

Yes, via a share-for-share exchange. That's a separate notarial act we also facilitate, but it's more expensive and more complex than incorporating the holding at the same time (€750+ versus €300 extra at incorporation). In addition, during the exchange you must meet specific conditions (requirements of Article 3.55 of the Dutch Income Tax Act) to avoid owing tax immediately. When in doubt: incorporating straight away is almost always more advantageous.

A tax rule (Article 13 of the Dutch Corporate Income Tax Act) under which benefits a Dutch BV derives from a 'participation' (a stake of 5% or more in another BV) are exempt from corporate income tax. In practice: if your holding owns 100% of the operating BV and you sell the operating BV at a gain, that gain lands in the holding tax-free. No 25.8% corporate income tax.

A DGA (director-major shareholder) is required to take a customary salary from the BV in which they work. In 2026: at least €56,000 or the market rate (whichever is higher). The salary belongs to the operating BV (where you actually work), not the holding. From the operating BV the salary goes to you privately, with payroll tax. From the holding you can later pay dividends (box 2), but no DGA salary unless you physically work there.

Yes. A holding company may invest in other BVs, securities, property or loans. For the participation exemption on the gain from selling an investment, the holding must own at least 5% of that other BV and the investment must be 'active' (not a passive investment function). Different tax rules apply to a purely investment function (share portfolio). Discuss complex structures with a tax specialist.

No problem. You incorporate a new operating BV (€1,599 with Pro) and issue the shares directly to the existing holding. Many founders build a mini-conglomerate this way: one holding, several operating BVs for different activities. Each operating BV has its own risk profile; the holding benefits from the participation exemption on all of them.

Yes, and it's a commonly used strategy. Property in the holding has the advantage that you can manage the financing, the return and any gain on sale within the BV structure. Do note: for box 2 vs box 3 effects and possible tax consequences of renting to yourself, tax advice is essential. See also our use case for property BVs for the details.

The holding itself does not go bankrupt (unless it has personally guaranteed the operating BV's debts). The shares in the operating BV become worthless (a book loss in the holding), but the holding's other assets remain intact. This is exactly why the holding structure covers risk: business risk sits in the operating BV, wealth sits in the holding.

The holding can act as pension provider for you as DGA. In the past you could build up the pension provision tax-deductibly in the holding (pension in own management). The rules changed in 2017: previously accrued rights have been settled or converted, and new pension accrual runs externally (insurer) or via bank savings. A holding can still facilitate other forms of wealth building.