# Establishing a branch of a foreign company: court fees, official charges and what drives the cost
You are here because you have decided, or are close to deciding, on a Dutch branch and need the real cost drivers before instructing anyone. This page sets out the steps, who acts at each one, and the categories of official charge involved. It does not price our own work.
The situations that bring people here
A foreign company wins a Dutch customer and needs a local, registered presence to invoice and contract from. A group already trading informally in the Netherlands is told by its bank or its tax adviser that it needs to regularise its position. A management team is choosing between a branch and a Dutch subsidiary and wants to see the actual filing steps before deciding. In each case the question is the same: what does the process require, and what does it actually cost to complete it.
The route, step by step
Establishing a Dutch branch of a foreign company is a registration exercise, not a licensing procedure, unless your sector requires a separate licence. The steps below are the sequence a complete, well-prepared filing follows under Dutch law.
| Step | What happens | Who acts |
|---|---|---|
| 1. Qualify the activity | Decide whether the Dutch activity amounts to a genuine branch of a formeel buitenlandse vennootschap (formally foreign company) or a permanent establishment for tax purposes only | You, with your tax adviser |
| 2. Assemble corporate documents | Certificate of incorporation, current articles, a register extract from the home jurisdiction, and a board resolution appointing a local representative | The foreign company's officers |
| 3. Translate and legalise | Sworn translation into Dutch, plus apostille or legalisation as required by the issuing country's own rules | A sworn translator; the issuing authority |
| 4. File with the trade register | Submit the branch registration to the handelsregister (trade register) held by the Kamer van Koophandel (Chamber of Commerce) | A registered signatory, or an agent holding a power of attorney |
| 5. Obtain a Dutch tax number | Register with the Belastingdienst (Dutch Tax and Customs Administration) for an RSIN and, where the activity requires it, a VAT number | The Belastingdienst, on the basis of the trade register filing |
| 6. Confirm UBO and sector position | Check whether a separate ultimate-beneficial-owner filing or a sector licence applies to the activity carried on | You, with sector-specific counsel where relevant |
What the timeline actually looks like
Once the trade register filing is complete and correctly translated, the register processes it within days rather than weeks. The variable is almost always upstream: how quickly the home jurisdiction can issue an apostilled or legalised extract, and how quickly a sworn translator can turn it into Dutch. Companies incorporated in jurisdictions without straightforward apostille access should plan for that step, not the registration step, to set the pace.
What we need from you before we start
We need the foreign company's current certificate of incorporation and a recent register extract. We need the board resolution establishing the branch and naming a local representative with signing authority. We need a plain description of the activity the branch will carry out in the Netherlands, and confirmation of the country of incorporation so we can identify its own legalisation practice.
What we would need to see before advising
- The current certificate of incorporation and a register extract no older than the period your home registry treats as valid
- The board resolution intending to establish the branch and appointing a local representative
- A one-paragraph description of the Dutch activity, including whether staff or premises will be involved
- Confirmation of the jurisdiction of incorporation and whether it participates in the Apostille Convention
- Any Dutch tax registration, bank account or contract already in place ahead of formal registration
What drives the cost
No service price appears on this page. The categories below are what change the size of the bill, whichever adviser you use.
| Cost driver | What it covers | Why it varies |
|---|---|---|
| Trade register filing | Registration of the branch with the Kamer van Koophandel | A fixed administrative charge, set by the registrar under the applicable Dutch rules |
| Document translation | Sworn translation of incorporation documents, extracts and resolutions | Scales with document volume and the language pair involved |
| Legalisation or apostille | Authentication of the foreign documents for use in the Netherlands | Depends entirely on the issuing country's own procedure and turnaround |
| Notarial involvement | Only arises where a Dutch deed is needed for related structuring, not for the branch filing itself | Charged directly by the notary, outside the register fee |
| Court fees | Only arise if the registration itself, or the classification of the activity, is disputed before a Dutch court | Set centrally and depends on the type of claim and the forum |
The decisions that stay with you
You decide whether a branch or a Dutch subsidiary is the right vehicle for the activity, and that decision is commercial and tax-driven, not procedural. You decide who acts as local representative and how much authority that person holds. You decide the timing of the Dutch filing relative to when trading actually starts in the Netherlands.
What can go wrong
The most common error is trading in the Netherlands before the trade register filing is complete, which creates a compliance gap the registrar and the Belastingdienst will both notice. The second is a translation rejected because it does not match the legalised original document exactly. The third is misclassifying the activity as a branch when it is, in substance, a permanent establishment with different tax consequences, or the reverse.
Questions
Is a branch different from a Dutch subsidiary for registration purposes?
Yes. A branch has no separate Dutch legal personality; it is the foreign company operating locally under its own name. A subsidiary is a new Dutch legal entity, typically a BV, with its own incorporation deed. The trade register filing for a branch is simpler because there is no new entity to create, only a registration of an existing one.
Do we need a notary to register a branch?
No notarial deed is required to register a branch itself. A notary becomes relevant only if the group also creates a Dutch entity, grants a mortgage, or needs a Dutch deed for an unrelated part of the structure. Keep the branch filing and any notarial step separate in your planning.
How long does document legalisation typically take?
This depends on the issuing country, not on the Netherlands. Apostille Convention members generally issue an apostille faster than countries requiring consular legalisation through a Dutch embassy or consulate. Build your timeline around your home jurisdiction's own process, and confirm it before setting an internal date for Dutch trading to begin.
What happens if we start trading before registration is complete?
Trading before the trade register reflects the branch creates a gap between activity and registration that the Belastingdienst and the register can both flag. It does not void contracts already signed, but it complicates the tax position and the paper trail. Registering promptly, before or immediately as activity begins, avoids the issue entirely.
Does a branch need its own UBO filing?
The UBO register requirement follows the foreign company itself, not the branch as a separate filing subject, since the branch has no legal personality. Whether a separate Dutch UBO entry is triggered depends on the structure above the foreign company and the sector involved. Confirm this case by case rather than assuming either answer.
What this does not cover
- Tax structuring advice on whether the activity constitutes a Dutch permanent establishment
- Court proceedings over a refused or disputed registration before a Dutch court
- Sector-specific licensing procedures, which run on their own separate timeline
- Advice on jurisdictions other than the Netherlands, including the home country's own filing requirements
Next step
A 30-minute scoping call covers your specific corporate structure, the jurisdiction you are incorporating from, and the documents you already have in hand; you receive a written summary of the filing sequence and open questions within the same week. This procedure sits within our corporate law and governance practice, alongside related governance work under board and governance. If you need to verify a counterparty's own Dutch structure before or after registering your branch, a structure report runs from a free availability check to a full-tier report at €2,700, with the two intermediate tiers at €590 and €1,200, each with a stated delivery time. Related procedures: exit proceedings (uittreding): costs and fees, a share purchase with a locked-box mechanism: cross-border effect, a structure report before a supply agreement, and director exit where the branch's local representative also needs to step down.
Last legal review: 2026-09-18
Sanne de Wit — Structures, holding and tax. Advises on branch, subsidiary and holding structures for foreign companies establishing a Dutch presence.