The besloten company with limited aansprakelijkheid (literally: closed / private limited liability company ), abbreviated BV or BV, is a " Dutch corporation with limited liability " and corresponds approximately to the entrepreneurial society.
Until 30 September 2012, the paid-up capital amounted to at least 18,000 euros, compared with the 25,000 euros the German GmbH. Since October 1, 2012, the subscribed capital shall only be at least 0.01 euros. An association ( AoA) is written to by the founding members and archived. This must be in the Dutch language and mention at least the following:
- The name of the company, with B. V. end or must start,
- Office of the Company,
- Purpose of the Company,
- Amount of share capital and shares of the shareholders and
- The conditions for the transfer of shares.
The establishment is only possible through a notary. Until 1 July 2011, it required the approval of the Dutch Ministry of Justice, which issued a clearance certificate. This is now no longer necessary.
From 1 October 2012, the liability regime has fundamentally changed. Until then adhered shareholder for the debts of the BV up to the amount of their capital contributions, except in cases of intentional mismanagement or undue operational management. Now stick shareholder and manager in addition private if the BV can no longer pay their debts after the BV has paid dividends.