If you have a BV or are considering one, you'll come across the term holding. A holding structure means you place a second BV above your operating BV. That sounds complicated, but it has clear benefits. This article explains why entrepreneurs do this and when it's sensible.
What is a holding structure?
In a holding structure you have two BVs: a holding (the parent company) and below it an operating BV (the operating company) where the actual activities take place. The holding owns the shares of the operating BV. You as a person are the shareholder of the holding.
What's the benefit of a holding?
An important benefit is the participation exemption: profit the operating BV pays to the holding is untaxed, provided the holding owns at least 5% of the shares. This lets you safely move profit to the holding without immediately paying box 2 tax. The holding then acts as a kind of savings pot that spreads your risk.
Which risks does a holding spread?
By keeping profit and assets in the holding and the activities in the operating BV, you protect your accumulated wealth. If the operating BV goes bankrupt, the wealth in the holding in principle stays out of reach. A holding can also be tax-advantageous when selling your business.
When is a holding sensible?
A holding structure brings extra costs and administration, such as a second annual report. It's mainly sensible if you structurally make profit you want to reserve, want to spread risks, or want to sell your business in time. For a small, starting business the benefit often doesn't yet outweigh the costs. Get advice on this.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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