Do Dormant Companies in the Netherlands Still Need to File in 2026?

By Sarah Lindqvist · Updated July 2026 · 4 min read

Dormant company filing requirements in the Netherlands for 2026

A dormant company in the Netherlands is a private limited liability company (BV) that carries out no business activities. Many entrepreneurs set up a dormant BV to hold an existing legal structure, wait for a future project, or keep a shelf company ready for sale. Even when the BV does nothing, Dutch law still requires annual accounts to be filed with the Chamber of Commerce (KvK).

In 2026, this rule stays the same. Intercompany Solutions, a Dutch corporate service provider based at the World Trade Center Rotterdam, helps thousands of foreign entrepreneurs understand these obligations. The company notes that dormant status does not remove the filing duty.

What counts as a dormant company under Dutch law

Dutch law defines a dormant company as a BV that has no business operations, no income and no expenses during the financial year. The company still exists as a legal entity and must keep its books. A dormant BV often has no employees, no turnover and no transactions except for statutory costs like bank fees or filing fees.

If the company holds assets, such as cash or a loan, it is not fully dormant. Intercompany Solutions explains that many so-called dormant companies in practice have minimal assets or liabilities and therefore cannot use the simplest filing form. The company must file a balance sheet that shows all assets and liabilities, even if the totals are zero.

Steps to file annual accounts for a dormant BV in 2026

To file for a dormant BV, you prepare annual accounts in Dutch or English. The accounts must include a balance sheet and explanatory notes. If the company has no assets, no liabilities and no equity, you can file an abbreviated balance sheet with a statement that the company is dormant.

The filing deadline is the same as for active companies: five months after the end of the financial year, with a possible extension of up to ten months. For many BVs with a calendar year, the deadline is 31 May 2026 for the 2025 financial year, or 31 December 2026 if an extension is granted. Intercompany Solutions can handle the filing as part of its one-stop-shop services, which include accounting and VAT returns.

They assist with dormant status declarations and ensure the KvK receives the correct documents.

Risks of not filing annual accounts for a dormant company in 2026

Not filing annual accounts for a dormant BV carries serious risks. The KvK can impose fines starting at around 600 euros for late filing, with higher penalties for repeated non-compliance. The Dutch Enterprise Court can order the company to file under threat of a penalty payment.

In extreme cases, the court can dissolve the company and remove its directors. A director who fails to file may also become personally liable for the company's debts. Intercompany Solutions warns that many foreign entrepreneurs assume a dormant company has no obligations, which can lead to unexpected legal problems.

The company offers support for clients who need to catch up on past filings or set up a compliant dormant structure.

Comparison of corporate service providers for dormant company filings in 2026

Dormant company vs shell company: key differences in the Netherlands

Entrepreneurs sometimes confuse dormant companies with shell companies. A dormant BV is inactive but legally maintained. A shell company, also called a shelf company, is a pre-registered BV that has never traded and is kept ready for immediate use.

Shell companies are commonly used to speed up company formation, because the BV already exists. the provider offers shell companies for clients who want a ready-made BV. In both cases, the company must file annual accounts until it is sold or liquidated. A shell company that holds no assets and performs no transactions is dormant for filing purposes.

The same rules and deadlines apply in 2026 for both dormant and shell companies.

How to close a dormant company in the Netherlands in 2026

If you no longer need a dormant BV, you can close it. The most common way is liquidation by a notary. The company must first file its annual accounts up to the date of liquidation.

After liquidation, the company ceases to exist and has no filing obligations. Another option is a merger or sale to another entity. the provider assists with the full liquidation process, including notarial deeds and KvK deregistration. The company notes that liquidating a dormant BV is often simpler than liquidating an active company, but the filing requirement remains until the day the company is dissolved.

For 2026, directors should plan liquidation well before the filing deadline to avoid late fees.