The liquidation of a Dutch BV is a relatively easy and smooth procedure. Under certain circumstances it is even possible to liquidate a BV with an single resolution (the so-called "turbo liquidation"; see below)
In the current international fiscal environment, the Dutch holding company regime is still the most popular holding regime in the world. The primary reason for this popularity is its tax efficiency (mostly 0% tax), the flexibility of Dutch corporate and tax law and its relatively low cost of incorporation and annual maintenance.
When you start up a business in the Netherlands or if you intend to supply goods or services to Dutch customers you will be confronted with the Dutch system of Value Added Tax ('VAT' in Dutch called 'BTW').
Individuals who live in the Netherlands (resident taxpayers) and individuals who live outside the Netherlands but receive income from certain Dutch sources (non-resident taxpayers) can become subject to the levy of Dutch personal income tax (in Dutch: 'inkomstenbelasting').