Dutch substance requirements
An overview of frequently asked questions relating to Dutch substance is provided below. Substance can be defined as real or actual presence. Thus if a company has a lack of substance, the company lacks real or actual presence. The Netherlands is one of the few countries which has substance requirements. The substance requirements need to be observed in specific situations.
We hereby provide you with the answers to the following questions relating to substance:
- What are the Dutch substance requirements?
- What are the draw-backs of not meeting Dutch substance requirements?
- Is a company eligible for a Dutch residency certificate if the Dutch substance requirements are not full-filled?
- What guidance is available regarding Dutch substance requirements?
- What recommendations do we have regarding Dutch substance?