Dutch BV director going abroad

[dave_ocubed_data]

Hello,

I am in the Netherlands currently on the DAFT visa, and have my own BV. I was wondering - does anyone have experience with leaving your residence in the Netherlands as the BV director? How does this affect things - do you still pay yourself the minimum salary?

And - is it ok to hire a freelancer/subcontract some of the work if you are the only employee of your BV?

[Jeroen Kisters RPLU ARe]

Hi Dave,

 

Going back to the US? Do you hold i.e., own the shares in the 'BV' i.e., OpCo directly or via a HoldCo?

 

One thing you in any case should take into consideration is the so called 'conserverende aanslag' which the Dutch IRS will implement i.r.o. your shares in the OpCo or HoldCo.

 

If the 'gebruikelijkloonregeling' i.e., minimum salary applies depends on the tax treaty with the country you'll be tax resident when you've left the NL.

 

You're always free to hire a freelancer/contractor i.e., subcontract work.

[dave_ocubed_data]

Hello Jeroen,

I am planning on going to Spain with some family (so I will need another visa for Spain, not the DAFT visa - but this is a separate issue).

For the B.V. I have 100% of the shares (I am the only director/major shareholder).

Thank you for the help!

Dave

[Joost Rietveld]

Hi Dave 

 

Simply put: if you as the director move to another country, then the BV moves with you, unless it has a brick and mortar place from where your activities are (physically) carried out in the Netherlands. 

 

Since this usually isn't the case, you'll be looking at registering the BV with the Spanish chamber of commerce.

 

NL will impose an exit taxation on the BV. See info here in Dutch

 

For you as a person, see info here. 

 

Enjoy Spain