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荷兰公司实质存在的重要性

2016-01-14 00:13:29

荷兰公司实质存在的重要性

当外国公司在荷兰设立据点，为了保持据点公司的地位，他们应该知道与公司实质存在有关的重要内容。荷兰对公司不同的商业目的有着不同的公司实质要求，比如能否进行财政统一整体核算企业收入，能否申请荷兰事先定价协议，或申请荷兰事先税务裁决或申请使用荷兰税务条约。本文简要概述了公司基本的实质内容以及这些实质内容的重要性。

· 公司注册地址和银行户口

在荷兰，没有正式的法律规定荷兰公司必须有哪些实质内容。唯一一个法定要求就是公司必须有在荷兰的注册地址。这个地址不应该设在用于其他税务目的居民住宅里。如果公司有一个当地的银行户口，最好是当地的主要银行，这可以增加公司的实质存在性。

· 本地管理层

除了注册地址和银行账户外，还有其他重要的实质内容，如本地管理层。虽然荷兰没有明确法律规定公司要有实质存在的管理层，然而，从税务角度看，我们非常建议荷兰公司至少有一个荷兰常驻董事或经理。该董事或经理必须具有（有限的）签署文件和授权的权利，这样他才能被荷兰税务机关接纳为本地管理层。如果没有本地管理层，税务机关很大机会会怀疑公司在荷兰的实质存在。这就意味着他们会否决公司的税务识别号码（如增值税号码）。

尽管可能略显累赘，但请注意该董事或经理必须能够在荷兰合法工作。他必须住在荷兰或者他是事实居民。同时，他必须知道如何履行董事的职责。

· 合适的工作人员

公司需要雇用合格的人员（公司自己的人员或者第三方人员）执行工作。全部工作人员的工作能力应该与特定时期公司的实际活动和工作量相一致。

公司实质存在的问题可能会对申请增值税号码有负面的影响。在某些情况下，虽然公司已使用增值税号码，荷兰税务机关有权根据对实质存在内容的评估结果撤销公司的增值税号码。请注意，以上列出的所有实质内容应该是持续存在的。如果有限责任公司（BVs）想成为聘请高技术员工的注册担保人，他们应该知道公司的实质存在是一个至关重要的问题，因为荷兰移民局会在评估申请的过程中重点审核这一方面。

如果您有任何疑问，我们建议您通过电子邮件或电话与我们预约，一起讨论可能出现的问题。我们与我们的合作伙伴可以为您提供量身定制的服务和支持。

The importance of company substance in the Netherlands

When aforeign corporation establishes a presence in the Netherlands, it needs to be awareof the important issue surrounding ‘substance’ in order to maintain a properstanding. There are different kinds of substance requirements in theNetherlands for different purposes such as the inclusion of a company in aDutch fiscal unity for corporate income, ability to apply for a Dutch advancepricing agreement, or apply for a Dutch advance tax rulings or apply Dutch taxtreaties. This article sets out toprovide an overview of the basic substance criteria and the importance ofsubstance in general.

· Registered address and bank account

There are no (real) legal requirements for a Dutch company to havesubstance in the Netherlands. The only legal requirement for a company is tohave its registered address in the Netherlands, while not being - to the bestof its knowledge - a resident of another jurisdiction for tax purposes. Companysubstance will increase by having a local bank account, preferably at adomestic major bank.

· Local management

Next to a registered address and a bank account, there are other vitalsubstance matters e.g. local management.Although it is not legally required by law to have management substance in theNetherlands, from the tax perspective, it is highly recommendable to have atleast a Dutch resident director/manager. This director/manager must have(restricted) signing and procuration powers in order to be accepted by the taxauthorities as local management. Without local management, the tax authoritieswill in most cases doubt the presence of substance in the Netherlands. Thismeans that they will deny the company a taxation identity (e.g. a VAT number).

Although perhaps superfluously please be aware that the director /managerneeds to be able to work legally in the Netherlands. He has to live or befactually residing in the Netherlands. In addition he must know how to operate inhis capacity as a director of the Dutch company.

· Adequate personnel

The company has to hire qualified personnel (either its own or fromthird parties) in order to perform the work in an adequate manner. The totalpersonnel capacity should be consistent with the company’s actual activitiesand workload during a certain period.

Substance issuesmay carry an unfavorable impact on the outcome of the VAT number application. Alsoinsome cases the Dutch tax authorities have the power to revoke a VAT number thatis already in use based on their substance assessment. Please note that all substancecriteria listed above should be met on a continuous basis. Limited liabilitiescompanies should be warned that substance is also one of the DutchImmigration’s key focus areas in the application and assessment process of thePublic Register Recognized Sponsorship for hiring highly skilled migrants.

In case ofdoubt, we recommend that you contact us via e-mail or telephone to make anappointment to discuss the possibilities. We together with our partners canprovide you with tailor-made service and support.

MPR Accountants BV

Kasteelweg 51
3077 BN Rotterdam
Postbus 91125
3007 MC Rotterdam

Tel. + 31 (0)85-8770710

www.mpaccounting.nl

荷兰公司实质存在的重要性

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