Local office lease requirement
Netherlands
Branch office
The head office must either own or lease the office address of the branch in the Netherlands or use domiciliation services of a Dutch trust company. The office address of the branch must be registered in the Trade Register.
B.V. (private company with limited liability)
An office address (in or outside the Netherlands) is required for incorporation. The office address of the BV must be registered in the Trade Register within 1 week after incorporation. From a tax substance perspective, it’s recommended that the BV has its office address in the Netherlands.
Co-operative U.A.
An office address (in or outside the Netherlands) is required for incorporation. The office address of the co-operative must be registered in the Trade Register within 1 week after incorporation. From a tax substance perspective, it’s recommended that the co-operative has its office address in the Netherlands.
C.V. (a limited partnership)
An office address (in or outside the Netherlands) is required for establishment of the CV. The address of the CV may be outside the Netherlands, if the CV is considered a closed CV for Dutch tax purposes.