Netherlands (Dutch) company filing requirements

Created by Katie Deverill, Modified on Wed, 19 Oct 2022 at 06:13 PM by Katie Deverill

There are different filing requirements for Netherlands companies depending on the size and type of company.


























Size


Size requirements Filing requirements

Small


 



To be a small company, at two of the following conditions must be met:


  • annual turnover must be €8.8 million or less;

  • the balance sheet total must be €4.4 million or less;

  • The average number of employees must be 50 or fewer. 



 


Small companies must file:


  • Shortened annual accounts and limited explanation.


 


 Medium  To be a medium-sized company, at least two of the following conditions must be met:


  • annual turnover must be between €4.4 million and €17.5 million;

  • the balance sheet total must be between €8.8 million and €35 million;

  • The average number of employees must be between 50 and 250.


Medium companies must file:


  • Simplified annual account

  • Simplified profit & loss account;

  • Extended explanation;

  • Annual report (full);

  • Auditor's report;

  • Statutory arrangements and proposal for profit or loss processing;

  • Reporting the number of profit –sharing-bonds etc.;

  • Reporting of important future events after the end of the financial year. 


 Large  All companies not covered by above
 All companies not claiming an exemption must file:


  • Extensive annual account;

  • Extensive profit & loss account;

  • Extended explanation;

  • Annual report (full);

  • Auditor's report;

  • Statutory arrangements and proposal for profit or loss processing;

  • List of special rights concerning authorisation in the limited;

  • Reporting the number of profit –sharing-bonds etc.;

  • Reporting of important future events after the end of the financial year;


  • Reporting of subsidiaries, the names of the subsidiaries and the country where they are located.


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