In short: almost every business in the Netherlands must be entered in the Dutch business register (Handelsregister), which is kept by the Netherlands Chamber of Commerce (Kamer van Koophandel, KvK). You register no earlier than one week before and no later than one week after you start; a BV or NV is registered by the civil-law notary who incorporates it.
Registration gives your business a KvK number, which you use on invoices, contracts and your website. The register records who you are, what you do and who may sign on your behalf, and much of that information is public. Businesses that rely on what the register says are protected by law, which is why it is worth keeping your entry accurate.
Who has to register in the Dutch business register?
Every business carried on in the Netherlands must be registered, and so must every Dutch legal entity. The rules are in the Business Register Act 2007 (Handelsregisterwet 2007) and the Business Register Decree 2008 (Handelsregisterbesluit 2008).
The duty applies to sole proprietors (eenmanszaak), partnerships such as a general partnership (vennootschap onder firma, VOF), a limited partnership (commanditaire vennootschap, CV) and a professional partnership (maatschap). It also applies to legal entities: the private limited company (besloten vennootschap, BV), the public limited company (naamloze vennootschap, NV), foundations, associations with full legal capacity and cooperatives. A foreign company that has a branch in the Netherlands must register that branch as well.
Whether you run a business is a question of fact. The KvK looks at whether you offer goods or services independently, with the aim of making a profit, and on a scale that goes beyond a hobby. A freelancer (zzp’er) who works for several clients and sends invoices will almost always have to register. Someone who occasionally sells a few items from a personal collection usually does not.
Failing to register when you should is an economic offence under the Economic Offences Act (Wet op de economische delicten). In practice, the more immediate problem is that banks, clients and the Tax and Customs Administration (Belastingdienst) will not deal with an unregistered business.
When and how do you register?
You can register from one week before the start of your business until one week after it. How you register depends on the legal form: a sole proprietor or partnership registers at the KvK, while a BV or NV is registered by the civil-law notary.
Registering a sole proprietorship or partnership
For a sole proprietorship, VOF, CV or maatschap, you first fill in the online registration form on the KvK website. You then make an appointment at a KvK office and go there in person with a valid proof of identity. In most cases, you cannot complete your registration without that appointment; KvK handles only some registrations fully online. At the appointment, a KvK officer checks your details and enters the business in the register. You receive your KvK number straight away.
In the form you describe your business activities, choose a trade name (handelsnaam) and give your business address. Check in the register beforehand whether a similar name is already in use in your region and sector. Under the Trade Name Act (Handelsnaamwet), you may not use a trade name that is so similar to an existing one that the public is likely to be confused. Registration at the KvK does not mean the KvK has approved your name for that purpose.
In a VOF, all partners register together, and each partner is jointly and severally liable for the debts of the partnership under Article 18 of the Dutch Commercial Code (Wetboek van Koophandel). Our article on leaving a Dutch general partnership explains what this means when a partner wants out.
Registering a BV or NV through a notary
A BV or NV comes into existence by a notarial deed of incorporation. The civil-law notary (notaris) who executes the deed usually takes care of the registration at the KvK as well. You do not need a separate KvK appointment for the company itself.
Registration is not a formality for the directors. Under Article 2:180(2) of the Dutch Civil Code (Burgerlijk Wetboek, BW), each director of a BV is jointly and severally liable, together with the company, for legal acts that bind the company in the period before it is registered. Article 2:69 BW contains a similar rule for the NV. The Supreme Court has accepted that this liability can only be limited in exceptional cases. The safest course is to wait with major contracts until the company is in the register. Read more about when directors of a Dutch BV are personally liable.
If you do not live in the Netherlands
To register as a sole proprietor or director, you need a citizen service number (burgerservicenummer, BSN). If you live in the Netherlands, you receive it when you register with your municipality. If you live abroad or stay for less than four months, you can be registered in the Non-residents Records Database (Registratie Niet-ingezetenen, RNI) and receive a BSN that way.
If you live abroad, KvK asks you to bring an original paper extract from the population register of your country of residence that shows your address. If you live outside the EU, that extract must also be legalised before your appointment.
Registration with the KvK does not give you the right to live or work in the Netherlands. Citizens of the EU, the EEA and Switzerland do not need a residence permit and may work here freely, also as self-employed entrepreneurs. Other nationals generally need a residence permit for self-employed persons (verblijfsvergunning zelfstandige) from the Immigration and Naturalisation Service (IND). The Netherlands Enterprise Agency (RVO) scores your application on personal experience, your business plan and the added value for the Netherlands. KvK registration is one of the conditions. Citizens of the United States and Japan can rely on special trade treaties with different conditions.
Non-resident entrepreneurs should also expect more questions from banks, which apply strict customer due diligence rules under the Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft). Our guide on setting up a Dutch BV with foreign shareholders covers the steps in more detail.
What information does the register hold, and what is public?
The register records the identity of the business, its legal form, its address and activities, and the people who run and represent it. Most of this is public, but the home addresses of the people registered are shielded.
For each business the register holds, among other things, the following details:
- the KvK number, which has eight digits, and for each establishment a separate twelve-digit branch number (vestigingsnummer); legal entities also have an RSIN, which the Belastingdienst uses;
- the trade names, the legal form and the date of commencement;
- the business address and, where different, the postal address;
- a description of the activities and the matching SBI codes;
- the number of employees;
- the directors, partners and other officers, and any authorised representatives (procuratiehouders), including limits on their authority.
Since 1 January 2022, the home addresses of people listed in the register, such as directors, are no longer publicly visible. For a sole proprietor who works from home, the home address is also the business address and is therefore public. A sole proprietor can shield it in certain cases, for example by using a separate postal address or by showing a concrete threat.
Public registration also attracts misuse. Businesses regularly receive letters or emails that look like official KvK invoices, but come from private companies offering a listing in a commercial directory. The KvK does not send payment requests for an entry in a directory, so check the sender before you pay. You can also ask the KvK to record a non-mailing indicator, which signals that you do not want to receive unsolicited direct marketing by post or door-to-door visits based on your registered details.
Why does registration matter legally?
Third parties may rely on what the register says. A business that has not registered a fact that should have been registered cannot, as a rule, hold that fact against someone who did not know it.
This is the public effect of the register, laid down in Articles 25 and 26 of the Business Register Act 2007. Suppose a director has been dismissed, but the change has not been reported to the KvK. A supplier who signs a contract with that former director, relying on the register, can in principle hold the company to that contract. The same applies to limits on the authority of an authorised representative. If those limits are not registered, the company generally cannot invoke them against a counterparty who was unaware of them.
Registration also determines what you must show to the outside world. Under the Business Register Decree 2008, your KvK number must appear on your letters, order confirmations and invoices. If you sell online, Article 3:15d BW requires your website to show your business register number as well. A BV or NV must also state its full name, legal form and registered office.
For your counterparties, the register is the first place to check who they are dealing with. An entry does not prove that a business is solvent or reliable. It does show whether the business exists, where it is established and who may sign for it.
How do you check a business partner in the register?
Search the register on the KvK website by name, KvK number or address. Basic details are free; for anything with legal or financial weight, order an official extract (uittreksel).
The free search shows the name, KvK number, address and activities. That is enough to confirm that a business exists and that its details match the invoice or contract in front of you. It does not show everything. The paid extract lists the officers and their authority, and it shows whether the company has been declared bankrupt or granted a suspension of payments. An extract is the document banks, notaries and courts ask for, and it is the proof to rely on before you sign a significant contract.
In practice, a quick check can prevent expensive mistakes. A buyer who is about to sign a large supply agreement can see whether the person across the table is registered as a director or authorised representative, and whether there are limits on that authority. If the person is not listed, ask for a written power of attorney before you sign. For due diligence in a larger transaction, the register is only a starting point. The annual accounts filed with the KvK, insolvency records and court judgments complete the picture.
Legal entities must also register their ultimate beneficial owners (UBOs) in the UBO register, which the KvK keeps. Since the judgment of the Court of Justice of the European Union of 22 November 2022, this register is no longer open to the general public; access is limited to authorities and parties with a legitimate interest, such as institutions subject to the Wwft. Our UBO register guide explains who must register and how.
Which SBI code should you choose?
The SBI code (Standaard Bedrijfsindeling) is a statistical code that describes your business activities. The KvK assigns it on the basis of your description, with one main activity and, where relevant, one or more secondary activities.
Your main activity should be the one that generates most of your turnover. A software developer who also does some graphic design will list software development as the main activity and design as a secondary activity. Describe your activities concretely in the registration form, because the KvK derives the code from what you write.
The SBI code is a classification, not a licence. It does not by itself decide which collective labour agreement (cao) applies, whether you must join a mandatory industry pension fund, or which permits you need. Those questions depend on the activities you actually carry out. Organisations do use the code as a starting point, however. Pension funds, insurers, subsidy providers and statistical agencies may look at it first. An inaccurate code can therefore lead to questions or delays, and you should correct it when your activities change.
Which legal form suits your business?
The legal form determines who is liable for the debts of the business, how it is taxed and which formalities apply. Most small businesses start as a sole proprietorship; most businesses that want to limit liability or take on investors choose a BV.
A sole proprietorship is simple and cheap to set up, but you are personally liable for all business debts with your private assets. The same unlimited liability applies to partners in a VOF. A BV is a separate legal entity. Its shareholders are in principle not liable for its debts beyond their contribution. Directors can be personally liable in specific situations, for example after serious mismanagement or in a bankruptcy caused by improper management.
Since 1 October 2012, there is no minimum capital requirement for a BV. The company needs at least one share with voting rights held by someone other than the company itself. A share can have a very low nominal value, such as one cent. Having little capital is not unlawful, but it does not protect the directors either. Under Article 2:216 BW, the directors may only approve a distribution to shareholders if the company can continue to pay its debts afterwards. They can be liable if they approve a distribution that makes this impossible.
An NV requires a minimum issued capital of 45,000 euros under Article 2:67 BW. Its shares can be listed on a stock exchange. The NV is mainly used by large companies and listed groups. For almost every start-up, scale-up or family business, a BV provides the protection and flexibility needed. Our corporate lawyers can help you choose the structure and draft the articles of association. Tax consequences of the choice should be discussed with a tax adviser.
What should you arrange after registration?
After registration, the KvK passes your details to the Belastingdienst, so you do not need to register for tax separately in most cases. You then arrange your tax numbers, a business bank account and your administration.
If the Belastingdienst treats you as an entrepreneur for VAT, you receive two numbers by post. The VAT identification number (btw-identificatienummer) goes on your invoices and is used in dealings with businesses in other EU countries. The turnover tax number (omzetbelastingnummer) is for your own contact with the Belastingdienst, for example when you file VAT returns. Most businesses file VAT returns every quarter. A BV must also file an annual corporate income tax return (vennootschapsbelasting). We do not advise on tax structuring; an accountant or tax adviser can set up your administration and tax filings.
A BV needs its own business bank account, separate from the private accounts of the shareholders and directors. Banks apply customer due diligence under the Wwft and will usually ask for the extract from the register, the deed of incorporation and articles of association, identity documents of the directors, and information about the UBOs and the source of funds. Expect the process to take longer if the directors or shareholders live abroad.
Set up a proper bookkeeping system from the start. Under Article 2:10 BW, the board of a legal entity must keep records of its financial position, and the same duty applies to sole proprietors under Article 3:15i BW. You must keep these records for seven years (Article 2:10(3) and Article 3:15i(3) BW); under the tax rules, data on immovable property must be kept for ten years. In a bankruptcy, a failure to keep proper records can lead to personal liability of the directors. For more on the first practical steps, see our article on how to start a business in the Netherlands.
What if you are a foreign company or hire staff?
A foreign company with a branch in the Netherlands must register that branch with the KvK. A foreign business without any establishment here does not register with the KvK, although it may still have Dutch VAT obligations.
When a foreign company opens a branch (nevenvestiging) in the Netherlands, the register records the foreign company, its registration details in its home country and the people who may represent it in the Netherlands. The same rules on public effect apply: Dutch counterparties may rely on what is registered about the branch. A business that only sells to Dutch customers from abroad, without an office or staff here, is not required to register with the KvK. Whether it must register for VAT in the Netherlands is a separate question for the Belastingdienst.
Once you hire staff, you must register as an employer with the Belastingdienst for payroll taxes (loonheffingen). This is a separate step, which the KvK registration does not take care of. As an employer you also take on obligations towards sick employees and under the Working Conditions Act (Arbeidsomstandighedenwet). Our employment lawyers can help you draw up employment contracts that fit Dutch law.
Which changes must you report, and when?
You must report changes to the KvK within one week. For BVs, NVs and other legal entities, the annual accounts must also be filed each year.
Changes that must be reported include a new business address, a change in activities, a new or changed trade name, and the appointment or departure of a director, partner or authorised representative. Many changes can be reported online; some require a form with signatures or a notarial deed, for example an amendment of the articles of association. Report a change in time, not only because it is a legal duty, but also because of the public effect described above. A former director who is still registered can bind the company towards third parties who rely on the register.
A BV or NV must prepare annual accounts. Under Article 2:210 BW, the general meeting adopts them within five months after the end of the financial year, a period that can be extended by up to five months. Under Article 2:394 BW, the company must file them with the KvK within eight days of adoption, and in any event within twelve months after the end of the financial year. Small and micro companies may file a shortened version. Failing to file is an economic offence and, in a bankruptcy, leads to the legal presumption that the directors performed their duties improperly (Article 2:248(2) BW). Read more about directors’ liability.
When you stop your business, you must deregister it. A sole proprietor can deregister with the KvK; a BV is dissolved and, once its assets have been wound up, removed from the register.
Can you register at a virtual office address?
Yes, but only if you can actually be reached and do business there. The KvK checks whether an address is a real place of business and can refuse or remove an address that only serves as a letterbox.
In the past, virtual office addresses were used by companies that had no real activities at the address. The KvK now asks questions when a business registers at such an address. You do not have to be present every day, but you must be able to work there and be reachable there when needed, for example because you can use a desk or meeting room. A business that is established abroad and has no real presence in the Netherlands should not use a Dutch service address as its place of business. If the KvK refuses or removes your address, that is a decision under the General Administrative Law Act (Algemene wet bestuursrecht, Awb). You can lodge an objection (bezwaar) with the KvK within six weeks, under Article 6:7 Awb, and appeal to the administrative court if the objection is rejected.
What does registration cost?
The KvK charges a one-off registration fee, which is invoiced after registration. There is no annual fee for being in the register.
The KvK adjusts the fee each year; the current amount is on the KvK website. For a BV or NV, the notary charges for the deed of incorporation. Those fees are not fixed and depend on the notary and on the complexity of the structure, for example the number of shareholders and special share classes. Ask more than one notary for a quote. Extracts from the register are charged per document.
In summary
- Almost every business and every Dutch legal entity must be registered with the KvK, from one week before until one week after the start.
- Sole proprietors and partnerships register at a KvK appointment; a BV or NV is registered by the notary, and directors are personally liable for acts before registration (Article 2:180 BW).
- Third parties may rely on the register, so unreported changes can bind your business (Articles 25 and 26 of the Business Register Act 2007).
- Report changes within one week and, for a BV or NV, file the annual accounts no later than twelve months after the end of the financial year.
- Check a counterparty with an official extract before you sign a significant contract.
Frequently asked questions
Do freelancers need to register with the KvK?
Yes, in most cases. If you work independently for clients with the aim of making a profit, you are an entrepreneur and must register. A genuine hobby with occasional sales does not require registration.
Can I have several trade names under one KvK number?
Yes. A single business can use several trade names and carry out several activities. A separate legal entity, such as a second BV, needs its own registration and its own KvK number.
Is my home address visible in the register?
The home addresses of directors and other officers have not been public since 1 January 2022. If you run a sole proprietorship from home, your business address is your home address and is public, unless it can be shielded.
Where can I find the official rules?
The practical rules are explained on business.gov.nl and on the KvK website.
Law & More advises Dutch and international entrepreneurs on setting up and structuring companies, directors’ duties and disputes with the KvK. Unsure where you stand? Tell us about your situation. We will let you know your options within one working day.
