Relocation of the effective management of a foreign legal entity to the Netherlands

If you move the effective management of a foreign legal entity to the Netherlands, then the assets and liabilities will have to be entered at the effective value for tax purposes. This may result in an increased tax depreciation base.

This occurs in the following situations:

  • With a relocation of the effective management of a foreign legal entity to the Netherlands
  • When the effective management of a foreign legal entity is conducted in the Netherlands
  • If operations are moved to the Netherlands 

Furthermore, the foreign company will generally be subject to Dutch dividend tax from the effective establishment in the Netherlands.

In addition, the sales and income tax consequences must be considered.

Would you like to learn more?

Would you like to know what options you have to effectively move your company or foreign legal entity? Then talk to Erik Stroeve (tax consultant) by e-mail or by phone: +31 88 277 24 55. He will be happy to assist you.

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