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(Last updated: 21 Oct 2008)
Business opportunities
Austrade’s business development specialists have prepared a range of market profiles that offer potential to assist in your exporting investigations. Austrade’s in-market teams have identified opportunities for Australian exporters in various industries (see 'Profiled industries in this market' on the left side of this page).
In conjunction with the market profiles, the Opportunities Online portal may be a useful addition to your information sources. The database established by Austrade aims to deliver international sales leads ('export opportunities'), including tenders, identified by our overseas network to Australian businesses.
Registering is simple and once this is done you will have the option of accessing a weekly newsletter featuring the most recent opportunities uploaded onto the system in industry sectors of interest to you. Another feature is the ability to view, and also print, the complete page of opportunity details.
For general inquiries concerning Austrade’s services, please contact Austrade Direct on 13 28 78.
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Business etiquette
Business tips
English is widely spoken and almost all company executives have excellent business English, however, it is always worth checking before attending a meeting. The business culture is similar to elsewhere in Europe – slightly formal with a preference for open dialogue.
Most business people in traditional industries will wear business suits and ties. Many Dutch companies are very entrepreneurial, but will rarely agree to a ‘cold’ meeting. Expect to introduce your company and proposition at least three to four weeks before the planned meeting date. Make an introductory telephone call and follow-up with information by post or fax.
Please also note:
Bribery of foreign public officials is a crime. Australian individuals and companies can be prosecuted in Australia for bribing foreign officials when overseas. For more information, go to the Attorney General's Department on foreign bribery.
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Tariffs and non-tariff barriers
The Netherlands is part of the harmonised trade system of the European Union (EU). All products must comply with Dutch and EU regulations. All labels and instructions must be in Dutch, and must include a contact address within the EU. Before shipping any goods to Europe, you should obtain a written customs duty ruling from the customs service in the destination country. Once goods have been cleared through customs in one EU country, you won’t have to pay duty if you ship the goods into another member country. There are different levels of sales tax in each country, and this will have to be paid every time the goods change hands. |
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Taxation
As per 1 January 2008 the maximum rate of corporate tax is 25.5 per cent. Below taxable profits of €200,000 rates of 20 per cent (first bracket up to €40,000) respectively 23 per cent (second bracket up to €200,000) apply.
In the case of a branch of a foreign entity, corporate income tax may be avoided if the activities in the Netherlands do not constitute a permanent establishment or a permanent representative as defined in the tax treaty concluded between the Netherlands and the state of residence of the foreign corporation.
Based upon its special position as a distribution country in the EU, the Netherlands has implemented a so-called deferment system, which gives a complete deferment until the periodic VAT return.
This system leads to a situation in which the VAT due at import is not paid at that moment but is deferred until filing of the periodic VAT return. On the VAT return, the VAT has to be declared but it can be deducted on the same form. Therefore, it is added and subtracted on the same form easing cash-flow complications.
To use this deferment system, a company has to be registered for VAT in the Netherlands. If a foreign entrepreneur has no permanent establishment in the Netherlands, the company could choose to operate through a fiscal representative for VAT in the Netherlands. |
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