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A holding BV is a BV that holds shares in one or more other BVs (the operating companies). This holding structure is popular because it lets you reserve profit, spread risk and gain a tax advantage on a sale through the participation exemption. Below you can read how it works in 2026.
What is a holding company structure?
You set up a holding BV that holds the shares in your operating company. The operating company runs the business; the holding receives the profit as dividend and manages the assets.
Advantages of a holding company
- Participation exemption: profits and capital gains from the operating company are exempt from corporate income tax at holding level.
- Risk spreading: assets in the holding are separate from the risks in the operating company.
- Flexible dividend policy: you decide when to pay dividend out to yourself privately and pay box 2 tax (24.5% up to €68,843, then 31%).
Wanneer is een holding interessant?
- When you want to reserve profit instead of taking it out privately straight away.
- When you want to sell your business in the long term.
- When you want to shield assets or real estate from business risk.
Why Belastingadviseur Eindhoven
We advise entrepreneurs in the Eindhoven region on the right structure and guide you through setting up a BV with a holding company, also if you want to convert an existing sole proprietorship into a BV.
Frequently asked questions
Do I always need a holding company?
No, but when reserving profit, planning a sale or spreading risk, a holding company offers clear advantages.
Wat is de deelnemingsvrijstelling?
A scheme under which benefits from a subsidiary BV are exempt from corporate income tax at holding level.
Can I add a holding company later?
Yes, you can restructure an existing structure into a holding model.
