Recipient of dividend outside the Netherlands: dividend tax refund procedure

Is your organisation based outside the Netherlands? And is it entitled to a refund of the withheld Dutch dividend tax on portfolio dividend (investment dividend)? Or are you entitled to a refund of Dutch dividend tax because you are living outside the Netherlands? Then you can reclaim dividend tax that was withheld.

If you employ a financial services provider, they can reclaim the withheld dividend tax on your behalf.

Reclaiming dividend tax

To reclaim dividend tax, you or your financial services provider should use the 'Dividend tax refund request' form in Mijn Belastingdienst Zakelijk. You can find the form in the 'Dividend tax' section, under 'Dividend tax refund'.

Register first

In order to request a dividend tax refund, you or your organisation first need to complete a one-time registration using an online registration form. Do you or does your organisation employ a financial services provider? This service provider, and not you or your organisation, has to complete a one-time registration.

Where can I find the registration form?

You or your financial services provider can register in Mijn Belastingdienst Zakelijk. You can find the registration form in the 'Dividend tax' section, under 'Dividend tax refund'. Use DigiD, eHerkenning or an EU-approved login to log in to Mijn Belastingdienst Zakelijk.

For details about logging in with eHerkenning, the type you need, and how to apply for it, please visit the page 'This is how eHerkenning works'.

No BSN or RSIN?

Are you unable to log in to Mijn Belastingdienst Zakelijk because you don't have DigiD or eHerkenning? And are you unable to apply for these because you don't have a Citizen Service Number (BSN) or your organisation doesn't have a RSIN? In that case, you need to apply for a BSN or RSIN first.

To apply for a BSN, use the form 'Application Citizen Service Number (BSN)'. To apply for a RSIN for your organisation, use the form 'Registration form Foreign companies'. You will typically receive your BSN or RSIN within 8 weeks of registration. Once you have your BSN or RSIN, you can apply for DigiD or eHerkenning.

How to fill in the registration form?

You or your service provider must indicate on the registration form whether you are registering as a beneficiary or an authorised representative.

• If you do not use a financial services provider, select 'Registreren als gerechtigde' (Register as a beneficiary) in Mijn Belastingdienst Zakelijk. Complete the questions and provide your organisation's details.
• If you use a financial services provider, they must complete a one-time registration first. The provider should select 'Registreren als gemachtigde' (Register as an authorised representative) in Mijn Belastingdienst Zakelijk. They will then need to enter both their own details and the contact person's information.

Requesting a dividend tax refund under Union law

In the following cases, do not reclaim dividend tax via Mijn Belastingdienst Zakelijk, but use the following form: Teruggaaf dividendbelasting aan particulieren en organisaties die niet in Nederland gevestigd zijn (only available in Dutch).

• You are requesting a dividend tax refund on the basis of the CJEU decision in the Sofina case.
• You our your organisation are at a disadvantage compared with a similar shareholder living or based in the Netherlands.

You have previously requested a refund under Union law

Have you previously claimed a dividend tax refund for an organisation on the basis of Union law? Send your new requests to:

Belastingdienst/Kennis- en Expertisecentrum Buitenland
Afdeling Dividendbelasting
Sofina-arrestbesluit
Postbus 2865
6401 DJ Heerlen
The Netherlands