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If you own shares or profit-sharing certificates in a company in the Netherlands, this company will withhold 15% tax on any dividend you receive. If you reside outside of the Netherlands, you may be eligible for full or partial exemption from this dividend tax or you may be entitled to a refund. Whether this applies to you depends on whether your country of residence has concluded a tax treaty with the Netherlands.
Please note: Foreign shareholders are only be eligible for a refund if they have paid more tax than they would have had they been a Dutch shareholder and if they are unable to deduct this tax in their own country.
Requesting a refund or exemption
Refund or exemption from Dutch dividend tax depends on the type of dividend and country of origin:
- 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 Dutch Tax and Customs Administration.
- When the exemption or refund concerns portfolio dividend (investment dividend), the regulations and forms differ per country.
The Dutch Tax and Customs Administration provides extensive information on refunds or exemptions from dividend tax for foreigners. Please contact them if you still have any questions regarding this subject.
No changes to dividend tax
Plans to scrap dividend tax as part of the Tax Plan 2019, as announced on Prinsjesdag (Budget Day) 2018 have been dropped.