Holland

Basic law for formation	Civil Code 1976
Type of company available for offshore business	N.V. (stock corporations) and B.V. (Ltd.)
Out-of-territory income taxed	Yes, but no capital gains tax
Minimum number of Directors	1
Minimum number of shareholders	1
Shares unregistered to a name	N.V. yes / B.V. no
Standard share capital	45,000 EUR / 18,000 EUR
Registered seat necessary	Yes
Tax report obligatory	Yes
Audit obligatory	Yes if revenues over certain amounts
Local general meetings	No unless Articles so requires
Companies registered in 2008	N/A

Holland is widely used as a seat for holding corporations, a so called "transit country" for dividends, interests, license fees and capital gains into an offshore company that ultimately owns them. This is enabled via a range of anti double taxation treaties and its membership in the EU (under an EU directive on mothers and daughters dividends paid to mothers residing in another member state are not subject to withholding tax), and also a very pleasant domestic laws, that is no dividend and capital gains tax.

N/A