Keeping a dormant BV
You can keep your BV without activities, for example to use it again later. A dormant BV still has obligations: it files annual accounts with the Chamber of Commerce and a corporate income tax return every year. So keeping it costs something.
Dissolving without assets or debts
If your BV has no assets and no debts left, the shareholders can decide to dissolve it, after which it ends immediately. This is often called a turbo liquidation. Make sure there really are no assets or debts left: directors can be held liable if this is not handled correctly.
Regular liquidation
If the BV still has assets, it is dissolved and then liquidated: debts are paid, the remaining assets are distributed to the shareholders and the final accounts are drawn up. Only then is the BV removed from the Business Register.
Leaving the Netherlands with your BV
If you emigrate as a director-shareholder with a substantial interest in your BV, the Dutch tax authorities usually impose a protective assessment on the value of your shares. You don't have to pay it right away, but it can become payable later, for example when you receive dividends or sell the shares.
Where your BV is managed
If you manage your Dutch BV from abroad after moving, the other country may consider the BV to be tax resident there. That can have major consequences. Plan the move in advance, so you know where your BV and you will pay tax.
Our help
We map out the options with you, calculate the tax consequences and take care of the annual accounts, returns and deregistration. For the legal steps, we work with specialised civil-law notaries and lawyers.
