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(+31) 765-870 401
Company Formation Netherlands



Open a Dutch General Partnership

Updated on Wednesday 06th December 2017

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Open-a-Dutch-general-partnershipThe general partnership is the one of the simplest business forms available for foreign investors who want to start a small or medium-sized business in the Netherlands. Also known as the VOF, this type of entity is acknowledged by the Companies Law and has certain advantages. Among these are the fact that no minimum share capital is required when setting up a general partnership and both individuals and companies are allowed to participate in the business venture.

Our Dutch company formation consultants can offer more information on the advantages of general partnerships.

Requirements to open a general partnership in the Netherlands

Those who want to open a general partnership in the Netherlands must respect the following requirements imposed by the law:

  • -          the entity must have at least participants, individuals or legal persons, or any combination of the two;
  • -          each partner must contribute with goods, work or other assets to the partnership;
  • -          the Dutch VOF must be registered with the Business Register.

It should be noted the Dutch general partnership is not a legal entity, like the limited liability company, but it is a legal form of doing business in this country. Our company registration agents in the Netherlands can offer more information on the differences between legal forms and legal entities.

The partnership agreement in the Netherlands

Even if it is not a mandatory step when setting up a Dutch general partnership, it is advisable to draft and notarize a partnership agreement which will help the partners determine their share of liability with respect to certain contracts concluded the business, for example. This is because in a general partnership, the liability of the participants is not limited to their contributions, but the partners will be held accountable for the debts and obligations of the VOF with their personal belongings.

Foreign investors opening Dutch general partnerships should note that from a taxation point of view, they will pay the income tax based on the personal profits they make. They will also benefit from certain tax deductions and allowances.

For full information on the tax advantages offered by Dutch general partnerships, please contact our local company formation advisors. You can also rely on us for assistance in registering a VOF in the Netherlands.



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I have had a very good collaboration with the specialists in company registration from CompanyFormationNetherlands.com. They answered to my requests rapidly and they managed to open a company in just a few days after I had sent all the required documents for my clients.

Cristian Darie, Partner of
Darie, Manea & Associates
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