Regional Intelligence
Netherlands
A mature, low-profile family office market built on centuries-old trading and industrial dynasties, with the participation exemption making it Europe's classic holding jurisdiction — now navigating a tighter business succession regime and a pending overhaul of wealth taxation.
Family offices
50+ (est.)
Avg AUM
€500M (est.)
Regulatory body
Authority for the Financial Markets (AFM) / De Nederlandsche Bank (DNB)
Tax environment
Participation exemption for qualifying holdings; 25.8% corporate tax; BOR succession relief tightened from 2026, and a Box 3 overhaul pending for 2028.
Introduction
The Netherlands hosts some of Europe's oldest family enterprises, from the Fentener van Vlissingen family's SHV, founded in 1896, to the Van der Vorm family's HAL. Dutch family offices tend to be discreet and professionally run, and the country's participation exemption has long made it a default location for pan-European holding structures.
Key Numbers
Headline corporate tax rate25.8%
Box 2 top rate on substantial interests (2026)31%
Minimum interest for BOR relief (from 2026)5%
Evaluation
The participation exemption shields qualifying dividends and capital gains from Dutch corporate tax, making the Netherlands a common base for pan-European holding companies.
Resources Directory
Key Highlights
Classic holding jurisdiction
The participation exemption and a wide treaty network support pan-European holding structures
Centuries-old family enterprises
Home to long-established family groups such as SHV and HAL
Professional MFO sector
A mature multi-family office and private banking market alongside single-family offices
Stable EU core
Politically stable, EU-core jurisdiction with strong legal predictability
Companies in this region
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