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 use the 'Dividend tax refund request' form in Mijn Belastingdienst Zakelijk. You can find the form in the 'Other Taxes' 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 'Other Taxes' section, under 'Dividend tax refund'. Use DigiD, eHerkenning or an EU-approved login to log in to Mijn Belastingdienst Zakelijk.

See This is how eHerkenning works for more information about logging in with eHerkenning, the kind of eHerkenning you need and how to request it.

My organisation doesn't have an RSIN

Are you unable to log in to Mijn Belastingdienst Zakelijk because you don't have a DigiD or eHerkenning? And is it impossible to request a DigiD or eHerkenning because your organisation doesn't have an RSIN? Use the digital Registreren voor teruggaaf dividendbelasting form (only available in Dutch). You will generally receive a BSN or RSIN within 8 weeks after your registration. This BSN or RSIN will allow you to request a DigiD or eHerkenning.

How to fill in the registration form?

You or your service provider state in the registration form whether you're registering as a beneficiary or as an authorised representative:

• If you don't employ a financial services provider, choose 'Register as a beneficiary' in Mijn Belastingdienst Zakelijk. Answer the questions and enter the details of your organisation.
• If you do employ a financial services provider, they first need to complete a one-time registration. Your service provider chooses 'Register as an authorised representative' in Mijn Belastingdienst Zakelijk. Then, your service provider enters their own details as well as the contact person's details.

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 instellingen 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