Foreign companies that want to establish their presence in the Netherlands with low costs can establish a branch. This business form is not considered a legal entity, but an extension of the foreign company, so all the responsibilities for its actions are taken by the parent company abroad. If you decide on this business form, you can rely on our local specialists for full incorporation solutions.
| Quick Facts | |
|---|---|
| Applicable legislation | Local and of the parent company’s home country |
Best used for | Highly regulated activities, such as banking, insurance, financial operations |
Minimum share capital | No |
| Time frame for the incorporation (approx.) | Approx. 4 weeks |
| Management | Local |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | Fully dependent on the parent company |
| Liability of the parent company | Fully liable for the branch office’ obligations |
| Corporate tax rate | 25% on worldwide income. Tax exemptions profit remittance apply. |
| Possibility of hiring local staff | Yes |
| Documents to be filed by the parent company | – information about the parent entity; – personal information of the appointed Dutch officers; – proof of legal address, etc. |
Annual accounts filing requirements | Dutch branch offices must file annual accounts of the parent company with the Trade Register. |
Travel requirements for incorporating a branch (YES/NO) | No, there is no need to travel to the Netherlands until the last stages of the company registration process. |
| Double tax treaty access (YES/NO) | Yes, the Netherlands has signed approximately 100 double tax treaties. |
| Special licenses required (YES/NO) | Yes, depending on the activities of the Dutch branch. |
| Dutch legal address required (YES/NO) | Yes, a local legal address is mandatory for a branch in the Netherlands. |
| Special trading name requirements (YES/NO) | Yes, the branch office must bear the same name as the parent company. |
| Activities permitted | The same activities as the parent company. |
| Employee transfer possibility (YES/NO) | Yes, the foreign company can transfer employees to its branch. |
| Advantages of a Dutch branch office | – easy to register; – simplified incorporation requirements; – access to double tax treaties, etc. |
| Incorporation services availability (YES/NO) | Yes, you can rely on our local agents for setting up a company in the Netherlands, including a branch office. |
Table of Contents
What are the steps to open a branch in the Netherlands?
Here is what the registration procedure for a Dutch branch office looks like:
- trading name reservation;
- documents preparation;
- paperwork filing with the Chamber of Commerce;
- tax registration;
- bank account opening.
We offer support and representation in the registration and bank account opening procedures for a branch, on request.
What are the documents required to open a branch in the Netherlands?
Before starting the commercial activities, the branch must register at the local Chamber of Commerce in the Commercial Registry with the appropriate documents and information. The documents must be notarized in the country of origin and followed by an authorized Dutch translation.
The requested documents for incorporation may differ from case to case, but in essence, the following information is necessary:
- a proof of existence of the foreign company (an excerpt from the local trade register with the date of registration and details of the company),
- the certificate of registration of the parent company issued by the Trade Register in its home country,
- the name and the registered office in the foreign country of the parent company,
- the name and details regarding the board of directors and secretary (or any form of management),
- the minutes of the meeting when the decision to establish the branch was made,
- the branch name which must be the same as the parent company’s, and its address in the Netherlands,
- the name of the appointed representative and the power of attorney which grants him or her authority to represent the foreign company,
- the powers of this representative and the activities that will be performed by the branch.
Are there post-incorporation steps to be completed?
After the branch is registered, the Chamber of Commerce will release the certificate of registration with the unique recording number. After this step, the branch must register with the tax authorities and with the social security funds. After all of these steps are complete, the branch may begin its business activities in the country.
You can read about the steps for opening a branch in the Netherlands in the scheme below:
What are some specific aspects of a Dutch branch I should be aware of?
Here are the most important characteristics of this entity, as provided by the Dutch Commercial Register:
- the branch depends entirely on the parent company, as it is deemed a satellite company;
- as a dependent entity, the branch does not have liability over its debts and obligations, but the parent company does;
- a Dutch branch usually has one department, which can be a place of work or a division/department of the foreign company;
- the branch will automatically have the same structure as the parent enterprise;
- from a financial point of view, the branch does not need to prepare financial statements; it only needs to file the parent company’s financial statements annually.
How long does it take to register a branch office in the Netherlands in 2026?
The average time for registration with the Chamber of Commerce is one week.
Is it hard to register a branch office in the Netherlands?
No, the incorporation of a Dutch branch office in 2026 can go smoothly if all the documents are correctly prepared and filed.
Does a Dutch branch require a local representative?
Yes, the parent company can transfer or hire a local agent to act as a representative of the branch in the relationship with the Dutch authorities.
Can the branch office offer any type of services or sell any kind of goods?
The branch office’s activities will be limited to those of the parent company, meaning that it cannot sell any other goods or provide any other services than those of the parent company.
What are the most important advantages of a branch office in the Netherlands?
The branch is a preferred business form because it provides a permanent establishment with lower costs than other types of companies in the Netherlands and has no requirements for a minimum capital.
What is the tax status of a branch in the Netherlands?
There are two ways to treat a branch office from a taxation point of view:
- that of a permanent establishment, when it is registered as an outlet or sales store, a factory that has a Dutch office, or a workplace;
- that of a non-permanent establishment, when it only engages in supporting operations, such as: advertisement, research, service departments, or warehouse.
In the case of a permanent establishment, the branch will be subject to the corporate tax and VAT in the Netherlands. Non-permanent establishments, on the other hand, will only pay the VAT on the goods and/or services they receive.
We invite you to watch a short video about opening a branch in the Netherlands in 2026:
Can I hire employees in a Dutch branch?
Yes, you can hire a local workforce or transfer employees from the home country of the parent company. You can also hire expats from other countries, depending on your needs, but respecting the local legislation.
You can contact our company formation agents in the Netherlands for more information about branches. We can also help you start any type of Dutch business.