Netherlands (Dutch) company filing requirements

Created by Katie Deverill, Modified on Wed, 19 Oct, 2022 at 6:13 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.