Why the Dutch holding company outperforms German forms of corporate law

In 2026, a Dutch holding company will remain one of the most attractive legal options for German entrepreneurs to significantly reduce taxes and bureaucracy - especially for larger assets and international growth.

1. noticeably less tax on profits

Less corporation tax:
In the Netherlands, you pay 19% up to EUR 200,000 profit and 25.8% above that.
In Germany, with corporation tax + trade tax, you quickly end up paying around 30% - and often more.

Dividends are almost completely tax-free:
If the holding company holds at least 5% of a subsidiary, dividends and capital gains are 100% exempt from corporation tax.
Result: Profits remain in the system, can be shifted, bundled and reinvested within the structure - without immediate private taxation.

Sale of company shares without a tax lobe:
The sale of a subsidiary can generally flow into the holding company tax-free in the Netherlands - instead of being taxed privately with high income tax.

Tax-neutral reinvestment instead of private income:
Profits can be put into real estate, projects, start-ups or new markets without a personal tax burden.

Concrete example:
With a profit of EUR 250,000, a Dutch holding company saves around EUR 17,500 per year compared to a German GmbH
(total tax burden approx. 41% instead of 48%).

2. less bureaucracy, less capital tied up

Share capital: EUR 1 instead of EUR 25,000
A Dutch B.V. theoretically only needs EUR 1.00 share capital.
The German GmbH requires EUR 25,000 - money that is tied up instead of working for growth.

Fewer obligations, less paperwork:
A simplified balance sheet is enough, an auditor is not necessary.
Audits only become relevant from around EUR 6 million balance sheet total, EUR 12 million turnover or 50 employees.

More flexible company law:
Dutch law is much more business-friendly, the tax authorities are more practical and less "creatively restrictive" than in Germany.

3. international growth - cleverly positioned from a tax perspective

Strong network of double taxation agreements:
The Netherlands has agreements with a great many countries - including classic tax havens.
This significantly reduces withholding taxes on licenses, interest and management fees.

EU expansion from a single source:
Subsidiaries in all EU countries, but also outside the EU, can be structured comparatively easily from a Dutch holding company.

Reputable image instead of "letterbox company":
Dutch holding companies are regarded worldwide as professional, stable and reputable - quite unlike classic offshore constructs.

IP box for licenses and patents:
Around 80% of income from certain IP rights can be tax-privileged - a massive lever for technology and brand-driven companies.

4. protect assets, outsource risks

Clear separation of liability:
Operational risks (liability, contracts, personnel) sit in the subsidiary.
Profits are drawn upwards into the holding company and protected there.

Holding controls, subsidiaries work:
The holding company takes care of management, investments, financing;
the subsidiaries concentrate on the business - clearly separated, clearly structured.

Shift profits flexibly:
Funds can be distributed flexibly between the parent company and subsidiaries and used where they are most profitable.

5. practical implementation: fast, inexpensive, business-friendly

Formation without German paperwork:
In 2026, the formation costs of a Dutch holding company will be around:

* Notary: approx. 1,100-1,300 EUR
* Interpreter: approx. 400-600 EUR
* Accompaniment/organization: approx. 350 EUR

Manageable running costs:
A complete administration including business address is available from EUR 500 net per month.
Experience has shown that bookkeeping, tax returns, annual financial statements and balance sheets are significantly lower than German costs - and are negotiable.

Flexible remuneration for managing directors:
Salary models can be individually designed - taking into account the German-Dutch social security agreements.

No obligation to be present on site at all times:
Personal presence is only required for the notary appointment.
A Dutch bank account is no longer mandatory.

Conclusion:
German entrepreneurs who want to build up assets, expand internationally and at the same time legally reduce taxes, bureaucracy and liability risks will hardly be able to avoid a Dutch holding company in 2026.

Dutch Intraco Holding B.V.
Burg.Schonfeldplein 11-13
9671 CA Winschoten
Niederlande

https://www.dutch-intraco.eu

Herr Michael Ilgner
++49 152 900 67 673

m.ilgner@dutch-intraco.eu

About Dutch Intraco Holding B.V.:

Dutch INTRACO Holding B.V. (www.dutch-intraco.eu) is a parent company with majority and minority shareholdings in subsidiaries in Europe
In addition, Dutch INTRACO manages holding companies under Dutch law of natural and legal persons who are not resident in the Netherlands.

This release was published on openPR.