Dividend tax in The Netherlands

Extracting profits in private from a company for which you own shares is taxed with dividend tax. The company retains the dividend tax when it pays dividend to its owner(s). The company is required to file and pay the dividend tax within one month after it paid out the dividends. A surcharge applies if the filing and/or payment of the dividend tax misses this deadline. 

Two types of dividend

The Netherlands knows two different types of dividend; dividend from participation (deelnemersdividend) and dividend from investment (beleggingsdividend).

The former is dividend payment between two companies (vennootschappen), typically between a holding company and an operational company and is exempt from dividend tax. Usually, the receiving company needs to own 5 percent or more of the shares to qualify for exemption.  No dividend tax filing is required for this type of dividend.

The latter (beleggingsdividend) is dividend (profit) paid to the shareholder(s). This type of dividend is taxed against a rate of 15% (2022). This type of dividend payment requires filing with the Dutch tax office.  Shareholders living outside the Netherlands may be exempted from dividend tax if the bilateral tax treaty allows for it. Contact the Dutch tax office if this applies to your situation.

Dividend tax rates