Foreign companies that are not resident in Holland can promote their commercial interests and settle here a constant presence by opening a representative office in the Netherlands. Our Dutch company formation consultants can help foreign companies interested in setting up a liasion office in the Netherlands in 2026.
| Quick Facts | |
|---|---|
| Applicable legislation | Dutch Company Act |
Status | A Dutch liaison office is not a legal entity. |
Uses of a liaison office | For non-commercial activities: – market research, – contact point, – marketing, – promotion, etc. |
| Restrictions of a representative office (if any) | It cannot engage in income-deriving activities. |
| Minimum share capital (YES/NO) | No |
| Local representative required (YES/NO) | No, however, most foreign businesses appoint such a representative. |
| Documents to be filed by the parent company | – declaration of intention to set up the liaison office; – copy of the Articles of Association; – copy of Registration Certificate |
| Local address requirement (YES/NO) | Yes, the Dutch representative office must have a local address. |
| Authority to be enrolled with | City hall in the city it will operate |
| Liability of the parent company | Unlimited |
| Taxation of a liaison office in the Netherlands | The liaison office is not subject to any taxes in the Netherlands. |
| Possibility of hiring local staff (YES/NO) | Yes, it is possible to hire personnel in a liaison office in the Netherlands. |
| Travel requirements for setting up a representative office (YES/NO) | No, the procedure can be completed remotely. |
| Advantages of a liaison office | – simple and easy to create and maintain; – low administration fees; – good tool to test the Dutch market |
| Support in opening a representative office | Yes, we can assist with setting up a representative office in the Netherlands. |
Table of Contents
How do I open a liaison office in the Netherlands?
To open a Dutch liaison office, a foreign company must prepare a set of documents and obtain a registered address in the Netherlands – the virtual office is a good option for this business form.
Where do I register a liaison office in the Netherlands?
The representative office in the Netherlands is not required to register with the Trade Register, but with the municipality in the city where it will operate.
What are the documents for setting up a representative office in the Netherlands?
The documents related to opening a Dutch representative office are: the foreign company’s decision to set it up, its Articles of Association, and a copy of its Certificate of Registration. The parent company must also designate a liaison officer who will obtain a residence permit when arriving in the Netherlands.
The municipality will also provide the registration application, which needs to be filed when setting up the Dutch liaison office.
The steps for opening a liaison office in the Netherlands are presented in the infographic below:
How is the representative office treated from a legal point of view in the Netherlands?
The liaison office enters the category of non-permanent establishments, meaning they have limited use. It is a premises used for ancillary operations, such as research, advertising, and communications, but also as a storage place.
When should I choose to open a liaison office in the Netherlands?
The Dutch representative office is a good option when:
- you are not acquainted with the Dutch market and want to test it first;
- you want to promote your products or services by participating at fairs, conferences, and want a limited presence that does not incur high costs;
- you want to have a contact point for Dutch clients until you set up another business presence.
What activities can I undertake through a Dutch liaison office?
Given the overall status of dependency and subordination to foreign companies, a liaison office in the Netherlands cannot develop its own activity (cannot produce goods and provide services), but it can only support activities for the parent company, such as commercial activities (marketing, promotion, and advertising). A liaison office in the Netherlands can also provide information for scientific research or for similar activities that have only an auxiliary character for the foreign company.
Is it possible to open a Dutch representative office remotely in 2026?
Yes, it is, given the fact that Companies House incorporation is not required. Also, the virtual office can be obtained remotely, which makes the entire procedure fast and easy.
Can I hire employees in a liaison office in the Netherlands?
Yes, the representative office can have employees. However, unlike for other types of companies, the liaison office is not required to register as an employer, but the employees must handle their tax obligations. Even so, the parent company can hire an accountant or payroll specialist to handle this aspect on its behalf, especially if foreign employees are transferred to the Netherlands, in which case the 30% ruling may apply.
We invite you to watch a video about the Dutch liaison office and starting a business in the Netherlands:
Is a Dutch liaison office subject to VAT?
Considering the representative office does not carry out economic activities, the parent company is not required to register it for VAT. However, if it chooses to do so, the VAT incurred in the Netherlands can be eligible for refunds to the foreign enterprise, provided certain conditions are met.
Can a liaison office be changed into another business form?
Yes, in most cases, the upgrade refers to the transformation of the representative office into a branch. This means it will become a permanent establishment.
You can find out more about a liaison office in the Netherlands by contacting our company formation agents, who can provide you with representation and information about starting a business in the Netherlands in 2026.