Over the last decades the Netherlands has been able to attract a large number of international companies setting up warehousing and distribution activities in the Netherlands. Besides the more obvious reasons like geographic location close to the main European markets, availability of two main ports (Port of Rotterdam and Schiphol Amsterdam Airport), excellent logistics infrastructure and connectivity to the rest of Europe by road, rail and inland waterways there is one important factor that also played a significant role that might be a bit less known. This is the fact that the Dutch customs authorities are considered to be the most efficient and pro-business in the world. This makes it possible for companies to set up a tax
efficient supply chain. Specifically the legislation regarding VAT deferment and fiscal representation are considered to be highly attractive in the Netherlands.