Portfolio dividend

Do you live outside the Netherlands or is your organisation based outside the Netherlands? And do you or your organisation receive portfolio dividend (investment dividend) from a company based in the Netherlands? If so, you may be entitled to dividend tax refund. Read how to reclaim the dividend tax that has been withheld.

Organisation not subject to tax on profits

Is your organisation based outside the Netherlands and is it not subject to tax on profits (corporate income tax) in its country of residence? And would it not be subject to corporation tax (vennootschapsbelasting) either if it were based in the Netherlands? In that case, your organisation might be entitled to reclaim all dividend tax that was withheld, provided that it does not perform investment activities and that it is the beneficial owner of the shares. 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. Read the refund procedure to see how your organisation can reclaim the dividend tax that has been withheld.

Organisation or natural person subject to tax on profits

Do you live outside the Netherlands and do you receive portfolio dividend from a company based in the Netherlands? And has dividend tax been withheld, even though you are entitled to a (partial) exemption from dividend withholding tax according to a tax treaty? You can reclaim the excess dividend tax that has been withheld. The same applies if your organisation is the recipient of the dividend and if it is subject to a tax on profits. Read the refund procedure to see how you can reclaim the dividend tax that has been withheld.

Tax burden comparison

Are you requesting a dividend tax refund on the basis of the CJEU decision in the Sofina case? Or do you live outside the Netherlands and are you disadvantaged as a recipient of the dividend compared to a similar shareholder living in the Netherlands? In certain situations you can request a (partial) refund if you cannot offset this tax according to a tax treaty between the Netherlands and your country of residence. The same applies if your organisation is the recipient. You or your organisation can reclaim the withheld dividend tax via the digital form (only available in Dutch).