Filialen

Filialen are branch offices of a company that operate in a different geographic area from the parent organization. They are local extensions used to conduct business, provide services, or sell products. A filiaal is typically part of the parent company and does not usually have an independent legal personality. The parent company retains ownership, management oversight, and liability for the filiaal’s obligations. In many jurisdictions, the filiaal is subject to local regulations, and it must register with authorities, pay taxes (including corporate income and value-added tax), and follow local employment and consumer-protection laws. Accounting for a filiaal is often included in the parent company’s consolidated accounts.

Filialen handle core local activities such as sales, marketing, customer service, logistics, and sometimes local manufacturing or installation services. They enable closer proximity to customers, better market knowledge, and easier branding in a specific region. However, they also expose the parent to local liabilities and regulatory risk, and may require careful transfer pricing and intercompany agreements to reflect intra-group transactions.

If an organization prefers more autonomy and a separate legal personality, it may establish a subsidiary (dochtermaatschappij) rather than a filiaal. Filialen are common in multinational corporations, franchise networks, and regional divisions, and they often coexist with other structures such as regional headquarters, distribution centers, and franchises.