Netherlands mutual funds

VBI mutual fund in Netherlands

The Netherlands is known worldwide as major parties offering financial services to specific areas of expertise in the areas of rapid growth in retirement management, logistics and financial services sustainability.

The "VBI" stands for vrijegestelde their beleggingsinstelling, which in English is known as tax exempt investment institution, is a new modality used by entrepreneurs seeking a suitable place for business, the tax system is applied is an important criterion for selection. From businesses to build capacity for innovation, economic progress and employment, attractive tax rules are crucial.

VBI Estructure

  • Is required to have two (2) shareholders, no need to be resident in netherland.
  • It can be owned by individuals or corporate entities
  • Must have the legal form of a Dutch public limited company.
  • The approval from the Dutch tax authorities is required.
  • The VBI is used only for investing in financial instruments (marketable shares and bonds)
  • Investing in the Dutch Real Estate is not allowed.


The VBI's are under the Art. 6a of the Corporate Income Tax Law.


The legal and fiscal system, along with an excellent regulatory framework with a host of alternatives create an advantageous structure for investment is now the most innovative and conducive to the creation of funds. An VBI is free from paying corporation tax and dividend withholding tax. In addition, no demands of shareholders, restrictions on borrowing and sharing obligations are applied.


  • Exempt from corporate income taxes
  • Exempt from dividend withholding taxes
  • Does not need to withhold dividend tax on distributions.
  • You will not have finance limitations
  • No board limitations

Click here to contact us for more information