Since the beginning of 2014, corporate entities established in the Netherlands must declare in their corporate income tax return whether or not the tax payer meets at least substance requirements:

  • At least 50% of the Directors are Dutch residents
  • Dutch resident Directors have the required professional knowledge to perform their duties
  • Qualified personnel to administer transactions
  • Decisions of the board are taken in the Netherlands
  • Bank accounts must preferably be maintained in the Netherlands
  • Bookkeeping is carried out in the Netherlands
  • The registered address is in the Netherlands
  • The entity should bear genuine economic risk in relation to its financing, licensing, rental or leasing transactions


A service has been developed to match with the new economic reality and the transforming fiscal environment. Next to our corporate services, we established a cooperation with qualified senior experts who can be appointed as active Dutch based directors or administrators of client entities, participate in decision-making of local investments together with our clients and give investment guidance.