Refund of or exemption from Dutch dividend tax

Do you have shares or profit-sharing certificates? If so, you have to pay dividend tax on their proceeds. The party who pays those proceeds (dividends) to you, must withhold the dividend tax and pay this to the Tax and Customs Administration.

Dividend tax refund

If, as a foundation, association or other legal entity, are you not subject to corporation tax, you can now file a digital request for a refund of the Dutch dividend tax withheld. More information about how to do this can be found on this page.

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Foreign countries: refund of or exemption from Dutch dividend tax

Dutch companies withhold tax from the dividend they distribute to shareholders: dividend tax. The dividend tax rate is 15%.

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Intercompany dividend

One can usually speak of intercompany or participation dividend if a foreign company has a certain share in the capital of a Dutch company. Depending on the tax treaty, this share must be at least 10% or 25% of the capital of the Dutch company.

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Portfolio dividend (investment dividend)

Do you live or are you established abroad and do you have shares in a Dutch company? In that case, it concerns portfolio dividend (investment dividend).

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