Licensing Services
Our Company Services
Services we DO and Services we DO NOT DO

Our company is EXCLUSIVELY engaged in assisting worldwide clients, either individuals or corporate entities, to get duly and properly registered and licensed with local Regulators and Financial Authorities to get respective official licenses to legally carry out their cryptocurrency business activities.

TBA & Associates Tax Business Advisors Limited does not carry out any sort of Cryptocurrency Business Trade


Dutch Limited Partnership (CV)
Income Taxation

There are various forms of partnerships in the Netherlands.

The most common forms of partnerships are:

  • The private unlimited partnership (in Dutch: “Maatschap”);
  • The collective unlimited partnership (in Dutch: “Vennootschap onder firma” or “VOF”);
  • The limited partnership (in Dutch: “Commanditaire Vennootschap” or “CV”)

The partnerships referred to above, have the mutual characteristic that they do not have legal personality, meaning that they cannot themselves enter into agreements or own assets. The VOF and the CV can however under Dutch law have equity separated from their owners.

For the levy of Dutch income tax, the VOF and the Maatschap are always treated as tax transparent entities. This implies that each partner is taxed for his/her share in the income of the partnership as if it was earned directly and each partner should report this income in his/her own annual income tax return as income from entrepreneurship in Box 1.

A CV has per definition partners with limited liability (the Limited Partners), but also partners with unlimited liability (the General Partners).

For the General Partner, the CV is always considered tax transparent, meaning that for the levy of income tax the general partner is, in essence, treated the same way as partners in a Maatschap or VOF: each partner is taxed for his/her share in the income of the partnership as if it was earned directly.

The tax status of the Limited Partners is dependent on the tax status of the CV.

Open and Closed Limited Partnerships (CV) in a Dutch Limited Partnership

From a tax perspective, two forms of CV’s must be distinguished: the CV whereby the partners can freely transfer/exit/entry without consent of all partners (a so-called “Open CV”) and the CV whereby this is not the case (a so-called “Closed CV”).

For the Limited Partner, the participation in an Open CV resembles the participation in a Corporation, and therefore the Limited Partner is taxed the same way as shareholders in a corporation would be taxed.

The Open CV itself is subject to Dutch corporate income tax for the income allocable to the Limited Partners. The income of a Limited Partner in an Open CV is in most cases taxed as income from substantial shareholding (Box 2) or income from saving and investments (Box 3) unless special circumstances apply.

The Limited Partner in a Closed CV is treated similarly as the General partner: for the levy of income tax, they have basically treated the same way as partners in a Maatschap or VOF: each partner is taxed for his/her share in the income of the partnership as if it was earned directly, unless special circumstances apply.

Dutch Limited Partnership With TBA Associates

Established in 2009, TBA Associates has a dedicated Business Development Team fully specialised in tailor-made solutions for wealth preservation and enhancement. This expert team provides tax-efficient structures to facilitate cross-border transactions.

The TBA Associates experts will enable you to make the right decisions, while you receive constant guidance as you need it, during the process.

The team will assist you in planning and implementing strategies that will enable you to conduct your financial affairs with absolute confidentiality in an environment free from adverse tax laws.

Why TBA

What separates us from our competitors is that our services don’t end with the registration of your company. We offer a wide range of additional services others can’t or just won’t offer, such as lifetime free support.

Whilst most providers either specialise on personalized consultation at relatively high rates or run bulk registration factories without any support, we want to offer the positive aspects of both types.

Therefore TBA combines professional advice, worldwide registration services, reasonable fees, customized order processing, lifetime support and fast processing. Where others see company formation services as a bulk registration with no support and no individual assistance, we do care about your business needs.

Should you have any question or matter
You would like to discuss or clarify with us

Or

Should you like to receive further Information
About our services and fees, …

Our multi-lingual team of business advisors is happy to assist you with all upcoming questions and issues in relation to your company.

You may call or email us, and we will be happy to assist you in a fast and efficient manner.

You can also come and visit us at our Limassol offices to discuss issues face to face if you prefer. Just arrange an appointment and we will be happy to meet with you.