Was ist die Gesellschaftsform B.V. in den Niederlanden?

Was ist denn unter einer niederländischen B.V. zu verstehen? Die B.V. oder auch nur BV, das ist eine Gesellschaftsform niederländischen Rechts und steht für “Besloten vennootschap met beperkte aansprakelijkheid” (niederländische Gesellschaft mit beschränkter Haftung). Die B.V. kommt also der deutschen GmbH am nächsten. Eine B.V. ist eine sog. Rechtsperson, im deutschen Recht vergleichbar mit der „juristischen Person“. Allerdings ist das Stammkapital nicht so hoch wie bei der GmbH: Seit 2012 benötigt man keine 18.000 Euro mehr für die Gründung einer B.V. 900 Euro sind nun ausreichend. Allerdings wurde im gleichen Zug die Haftung von Geschäftsführern und Gesellschaftern bis in das Privatvermögen hinein erweitert.

Genau wie bei der deutschen GmbH verteilt sich das Kapital der B.V. in Geschätsanteile, die den Gesellschaftern gehören. Diese Geschäftsanteile, die nur mittels eines Notars verkauft oder übertragen werden können, können wiederum natürlichen Personen als auch Rechtspersonen gehören.
Die B.V. ist in den Niederlanden sehr beliebt, auch weil sie gute steuerliche Gestaltungsmöglichkeiten bietet, indem man Ausschüttungen steuerlich günstig in die Zukunft verlagern kann.

Manchmal trifft man auch die Bezeichnung „B.V. i.o.“ oder „BV i.o.“. In diesem Falle wird eine in Gründung befindliche B.V. bereits tätig, ohne schon in das Handelsregister eingetragen worden zu sein. BV i.o. = BV in oprichting, d.h. BV in Gründung.

Für den Abrufes eines Handelsregisterauszuges aus den Niederlanden sollten Sie sich diesen Link ansehen: Handelsregisterauszug Niederlande

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