Refund of or exemption from Dutch dividend tax
If you own shares or profit-sharing certificates in a Dutch company, but you live outside of the Netherlands, you may be able to get an exemption from the 15% tax on dividends paid out. Read more about the conditions.
Who can get an exemption?
Do you own shares or profit-sharing certificates in a company in the Netherlands? Then this company will withhold 15% tax on any dividend you receive. If you live outside of the Netherlands, you may be eligible for a full or partial exemption from this dividend tax. Or you may be entitled to a refund. Whether this applies to you depends on if the country you live in has a tax treaty with the Netherlands.
Please note: Foreign shareholders are only eligible for a refund if they have paid more tax than they would have as a Dutch shareholder, and if they are unable to deduct this tax in their own country.
Requesting a refund or exemption
A refund of, or exemption from, Dutch dividend tax depends on the type of dividend and the country the recipient lives in:
When the exemption or refund concerns intercompany dividend, please apply to the Dutch company paying the dividend. This company then may submit the request for an exemption or refund to the Netherlands Tax Administration.
When the exemption or refund concerns portfolio dividend (investment dividend), the regulations and forms differ per country.
The Tax Administration provides information on refunds or exemptions from dividend tax for foreigners. Please contact them if you still have any questions.