Knowledge base: everything about the BV

A BV (the Dutch private limited company) raises plenty of questions. What exactly is a BV, and what sets it apart from a sole proprietorship (eenmanszaak) or an NV (naamloze vennootschap, the Dutch public limited company)? What does it cost to set up a BV, and which steps do you go through at the notary? How much salary must you pay yourself as the director-major shareholder (DGA), and how do you calculate that in 2026? On this page you will find an overview of all topics that are relevant to you as a (future) BV owner.

Every topic has its own page with the full explanation, the current rules and concrete figures for 2026. Below you can read briefly what each topic is about and which link takes you straight there. Do you have specific questions about your own situation after reading? Then you can request a quote without obligation or book a free 30-minute introductory call.

What is a BV? The BV, in full the besloten vennootschap, is a legal form in which the company capital is divided into shares that are not freely transferable. As a shareholder you are in principle not personally liable for the debts of the BV; the company is a legal entity in its own right. That makes the BV attractive for entrepreneurs who want to shield risk or who want a tax advantage on their profit. Read more about the meaning, features and structure of a BV.

Setting up a BV: costs, step-by-step plan and the role of the notary. Setting up a BV starts at the notary, who executes the deed of incorporation and registers the company in the Commercial Register (Handelsregister). Nummerix does not handle notarial deeds, but we do guide you through everything that comes after: setting up the bookkeeping, starting up the tax obligations and filing the first VAT (btw) and corporate income tax (vennootschapsbelasting, VPB) returns. The incorporation costs differ per notary office. See the full step-by-step plan and an overview of the costs of setting up a BV.

DGA salary in 2026: rules, amount and calculation. As the director-major shareholder you must pay yourself a salary that meets the customary salary rule (gebruikelijkloonregeling) of the tax authority (Belastingdienst). In 2026 specific minimum amounts and calculation methods apply, depending on your situation and the profit of your BV. Paying yourself too little leads to additional assessments with interest; paying yourself too much needlessly drains your liquidity. Read everything about the DGA salary in 2026, including the rules for newly started BVs.

Customary salary DGA: historical overview per year. The standard for the customary salary has been adjusted several times over the years. Whether you want to understand how the rules have changed, or want to check whether your salary met the requirements in an earlier year: a historical overview gives you something to go on. See the historical overview of the customary salary DGA per year.

Are you facing the choice of converting your sole proprietorship into a BV, or are you considering moving private assets into a BV because of the developments around box 3? Both are specialisms of Nummerix. For contributing a sole proprietorship and for the tax assessment around box 3, an advisory conversation is always needed first, because the outcome depends heavily on your personal situation. Book a free 30-minute introductory call for that.