Portfolio dividend
Do you or your organisation receive portfolio dividend (investment dividend) from a company based in the Netherlands and do you live outside the Netherlands, or is your organisation based outside the Netherlands? Then you may qualify for a (partial) exemption from dividend tax. It depends on the country of residence of the recipient whether an exemption applies and how it can be requested.
Recipient of dividend based in a treaty country
If you or your organisation receive portfolio dividend from an organisation based in the Netherlands, you are possibly entitled to a (partial) tax exemption if this has been agreed on in the tax treaty between that country and the Netherlands. Use the IB092 Application for (partial) exemption from Netherlands dividend tax form to request a full or partial exemption.
Do you live, or is your organisation based, in the United States of America or in a ‘remittance-based’ country? See ‘Recipient of dividend in the USA’ and ‘Recipient of dividend in a ‘remittance-based’ country’ on this page.
Recipient of dividend based in the USA
Is your organisation based in the USA and does it distribute pension benefits or other employee benefits? And does your organisation receive dividend from a company (vennootschap) based in the Netherlands? It may be entitled to a dividend tax exemption based on the tax treaty between the Netherlands and the USA.
Submit the IB096 Application for a full relief at source from Dutch dividend tax to request an exemption.
Your organisation must have a certificate of residence issued by the USA in order to request an exemption: Form 6166 - Certification of U.S. Tax Residency.
Recipient of dividend based in a ‘remittance-based’ country
Do you live, or is your organisation based, in a 'remittance-based' country? And do you receive dividend from a company (vennootschap) based in the Netherlands? Then you are not entitled to a dividend tax exemption. However, you may be entitled to reclaim dividend tax that has been withheld.
Remittance-based countries are: Barbados, Ghana, Great Britain and Northern Ireland, Ireland, Israel, Japan, Malaysia, Malta, Singapore and Thailand.
Organisations not subject to tax on profits
Is your organisation based outside the Netherlands and not subject to tax on profits (corporate income tax) in its country of residence? And would your organisation also not be subject to corporation tax (vennootschapsbelasting) if it were based in the Netherlands? Then it might be entitled to a dividend tax exemption, provided that it holds a valid decision on qualification for dividend tax exemption, and that it doesn’t perform investment activities. Your organisation must also be the beneficial owner. If your organisation is based outside the EU, an additional condition states that there must be a treaty on the exchange of information between the country of residence and the Netherlands. You can request a decision on qualification for dividend tax exemption in Mijn Belastingdienst Zakelijk.
Frequently asked questions
Has the decision on qualification for dividend tax exemption (almost) expired? Do you want to inform us about changes that might affect the validity of the decision on qualification for dividend tax exemption? Or has your organisation lost its decision on qualification? You can find the answers to these and more questions in the Frequently asked questions section of Mijn Belastingdienst Zakelijk.
