If a private or public limited company (BV or NV) is profitable, they can distribute some of these profits to shareholders. This usually takes the form of a dividend. The company that issues the dividend withholds the dividend tax and pays this to the Dutch Tax and Customs Administration.
If you live or are established in a country other than the Netherlands and you have shares in a Dutch company, you may be exempt from or receive a refund for the Dutch dividend tax.
Filing a dividend tax return
The company that pays the dividend must file the return for dividend tax. For this, they have to use the Dividend tax return form (Aangifte dividendbelasting, in Dutch). They must file their return within one month of the dividend being issued. On the return, they enter the amount of tax that the company deducted from the dividends issued.
If you receive a dividend, you may offset the dividend tax against income tax (or corporate income tax, e.g. if the shareholder receiving the dividend is a private or public limited company). In this case, you must indicate on your return how much you received as a dividend and how much dividend tax was deducted.
Dividend tax rate
The dividend tax rate is 15%.
