Under the Dutch legislation applicable to a BV (”BV laws”) prior to 1 October 2012, it was in principle only possible to distribute those profits out of a BV that appeared from the adopted annual accounts of the then last lapsed financial year of the BV. Although the articles of association (statuten) of the BV could … See more Pursuant to section 2:216 paragraph 1 of the Dutch Civil Code (Burgerlijk Wetboek) (”DCC”), the general meeting (algemene vergadering) is in principle exclusively authorised to resolve … See more Most of the reserves that have to be maintained by virtue of law can be removed fairly easily from the balance sheet by converting the relevant reserve into share capital, following which the ‘reserve’ can be … See more Under current BV laws, a minimum share capital of a BV is no longer a point of concern when making distributions (as this requirement has been dropped). Nevertheless, the general meeting can still only resolve to make a … See more If a BV nevertheless does have to maintain reserves by virtue of law and/or its articles of association and the general meeting resolves to distribute an amount which would result in the … See more WebC H Erbslöh Benelux B.V. 5632 CW Eindhoven, Netherlands +31 40 29 11 470 www.cherbsloeh.de C.H.Erbslöh Benelux B.V. was founded in 1999 and is a subsidiary of …
Distributions, in particular of dividends, by Dutch limited liability ...
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Liquidation of a Dutch BV - Tax Consultants International
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