Netherlands: Google Netherlands Holdings B.V.

Overview

Google Netherlands Holdings B.V. is a Dutch Google/Alphabet holding company. It is registered in the Netherlands as a besloten vennootschap met beperkte aansprakelijkheid / B.V. The company is registered with the Dutch Chamber of Commerce under KvK number 34198593. Its registered office is Claude Debussylaan 34, 15th floor, 1082 MD Amsterdam, Netherlands. Public company-data sources state that the company was incorporated in 2003.

Google Netherlands Holdings B.V. should be treated as a holding and corporate-structure entity, not as Google’s Dutch local operating company. The Dutch local operating profile is Google Netherlands B.V.

Ownership and group status

Google Netherlands Holdings B.V. is part of the Google/Alphabet group. The ultimate parent group is Alphabet Inc., incorporated in the United States.

Business model and corporate role

Google Netherlands Holdings B.V. has historically been associated with Google’s international corporate and tax structure. It was the Dutch entity linked to the “Double Irish with a Dutch sandwich” arrangement through which royalty flows from Google’s international operations passed via the Netherlands to offshore group entities.

The arrangement was phased out after changes in international tax rules and corporate-tax policy. Reuters reported that Alphabet would no longer use the “Double Irish, Dutch sandwich” intellectual-property licensing structure as of 31 December 2019 or during 2020.

Historical tax-structure role

Google Netherlands Holdings B.V. was historically significant because of its role in intra-group royalty-routing structures. Dutch media reported, based on NOS reporting, annual accounts and Dutch Chamber of Commerce figures, that Google funnelled approximately €128bn through a Dutch subsidiary to Bermuda over the period 2012 to 2019.

This historical role should not be treated as current operating revenue. The entity no longer plays the same role in Google’s tax structure after the phase-out of the Double Irish/Dutch sandwich arrangement.

Operational role

Google Netherlands Holdings B.V. is not Google’s Dutch local sales, marketing, support, cloud, YouTube, search or data-centre operating company. It should not be associated with Google’s Dutch commercial office or with the operation of Google’s Eemshaven, Middenmeer or Winschoten data-centre infrastructure.

Financial disclosure

Google Netherlands Holdings B.V. does not have a verified current public operating revenue/profit series suitable for GMFM’s active financial chart. Historical royalty flows through the entity were intra-group financial flows linked to tax-structuring arrangements and should not be used as operating revenue.