Business investing for B.V., holdings & foundations
Business investing means investing from a legal entity with its own legal personality — a Dutch B.V., N.V., holding, or foundation. For entrepreneurs with corporate capital this can be more tax-efficient than private investing, provided capital stays inside the company long-term.
What is business investing?
Business investing is investing corporate capital from a legal entity (B.V., N.V., holding, or foundation) into stocks, ETFs, bonds, options, or other assets. Profits are then taxed at corporate tax rates instead of personal income tax. For entrepreneurs with surplus capital in a B.V. or holding, this can — for long-term horizons — yield more efficient wealth accumulation.
Which legal entities can invest as a business?
Besloten Vennootschap (B.V.)
The most common structure. Own legal personality, shareholders, corporate tax on profits.
Naamloze Vennootschap (N.V.)
Similar to B.V. but with transferable shares. Less common for investment holdings.
Holding structure
Holding-B.V. as parent with operating B.V.(s) below. Corporate capital is often invested from the holding; operating B.V. remains active.
Foundation (incl. STAK)
Stichting Administratiekantoor for share certification, or investment foundation. Requires own board and statutes.
Tax logic — briefly
Profits inside a Dutch B.V. are taxed in 2026 at 19% corporate tax (up to €200k profit) or 25.8% (above). Distributing dividend to private income then costs another 24.5% Box 2 tax (up to €67k benefit, 31% above). Compare to private investing: Box 3 assumes a fictitious yield of 5.88% for investments in 2025, taxed at 36%. For entrepreneurs holding capital inside the B.V. for years, the double rate (corporate + Box 2) can net out lower than Box 3 — provided capital really stays internal long-term. For short-term investors the advantage often evaporates. Have your tax advisor calculate for your specific situation.
Cost comparison business accounts
Many Dutch brokers don't offer business accounts — or have exited this segment. These brokers currently accept legal entities as clients:
| Broker | Monthly management fee |
|---|---|
| Easybroker Partner | €25/mo (1 entity + 1 shareholder) |
| Saxo Bank | On request |
| LYNX | On request |
| DEGIRO | — |
| BUX Zero | — |
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Frequently asked questions about business investing
Can I invest from a sole proprietorship (ZZP / eenmanszaak)?
Which broker accepts business accounts in the Netherlands?
Is investing via a B.V. always more advantageous than private?
What documents are needed for a business account?
What investor compensation applies to business accounts?
Ready to open a business account?
Easybroker is our affiliate partner and currently offers the lowest threshold for business investment accounts in the Netherlands — from €25/month for a simple B.V. structure.
View Easybroker review →