Netherlands

Tax residency in Netherlands is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

Box 1 (employment/home): 37.07% up to €75,518, 49.5% above. Box 3 (savings/investments): deemed-return taxed at 36% (transitional system). 30% ruling for highly skilled migrants: 30% salary tax-free for 5 years. Corporate: 19% on first €200k, 25.8% above.

The standard corporate income tax rate is 26%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Account opening in Netherlands can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Netherlands is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Netherlands ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 58/100). It offers a reasonable proposition for high net worth individual (score: 51/100). It scores lower for freelancer and digital nomad, who may find other jurisdictions more suitable for their specific requirements.