According to the national accounts, an corporation is foreign-controlled when it has a foreign major shareholder who holds at least 50 percent of the voting rights in that corporation. For example, if a Belgian household owns a Dutch company, this is defined as a foreign-controlled corporation. Generally, however, it refers to companies that are part of an corporation group controlled from abroad.
A Dutch-controlled multinational is a Dutch corporation without a foreign major shareholder that itself operates as a major shareholder in a foreign corporation. The remaining corporations are divided into large corporations and SMEs, based on the number of persons employed. Corporations with more than 250 persons employed in the Netherlands belong to ‘other large corporations’.