Netherlands: Classification of certain foreign legal entities
Guidance addresses the Dutch tax treatment of entities established in Cambodia, Colombia, Denmark, and Guernsey.
The Dutch Tax Administration on July 7 and July 13, 2026, published a series of positions concerning the classification of certain foreign legal entities for Dutch tax purposes. The positions address entities established under the laws of Cambodia, Colombia, Denmark, and Guernsey and clarify how those entities are treated under the Dutch framework for assessing foreign legal entities.
The published positions provide the following guidance:
- Cambodian private limited companies, including single-member private limited companies, and Cambodian public limited companies are considered comparable to a Dutch public limited company (NV) or private limited company (BV)
- Colombian simplified joint-stock companies (sociedad por acciones simplificada (SAS)) are considered comparable to a Dutch NV or BV
- Danish AMBA and FMBA entities are considered comparable to Dutch cooperatives or associations operating on cooperative principles
- Guernsey protected cell companies limited by shares (PCC Ltd.) are considered comparable to a Dutch NV or BV
The Dutch Tax Administration indicated that the classifications apply for purposes of Dutch corporate income tax, individual income tax, dividend withholding tax, and conditional withholding tax, as applicable.
For more information, contact a KPMG tax professional in the Netherlands:
Paul Te Boekhorst | teboekhorst.paul@kpmg.com