Home Foreign businesses Dutch dividend withholding tax: 15%, exemptions and the return
Dutch dividend withholding tax: 15%, exemptions and the return
When a Dutch BV (private limited company) distributes profit, it withholds dividend tax. For a foreign parent company that tax can often be avoided, under conditions. Here is how it works.
Your dividend tax return, at a fixed fee
We check whether an exemption applies, and prepare and file the return or the statement for each distribution.
15% on dividends
A Dutch BV withholds 15% dividend tax on the dividends it distributes, and files a return within one month.
Exemption for parent companies
A parent company established in another EU or EEA country, or in a country with a tax treaty with the Netherlands that contains a dividend article, can under conditions receive dividends without Dutch dividend tax. The exemption does not apply when the structure is used to avoid tax. If the exemption applies, the BV files a statement with the Dutch tax authorities within one month after the dividend is made available.
Shareholders in low-tax jurisdictions
Since 1 January 2024 a conditional withholding tax also applies to dividends paid to companies in low-tax jurisdictions. Its rate is 25.8%.
Private shareholders abroad
For a private shareholder who lives abroad, the tax treaty decides how much Dutch dividend tax remains. Part or all of it can be reduced or refunded.
What we do
We check whether an exemption or reduction applies, prepare the dividend tax return or the statement, and file it on time: € 95 per distribution, excl. VAT.
Frequently asked questions
What is the Dutch dividend withholding tax rate?
15%. A conditional withholding tax of 25.8% applies to dividends paid to companies in low-tax jurisdictions.
Does a foreign parent company pay Dutch dividend tax?
Often not. A parent company in the EU, the EEA or a treaty country with a dividend article can under conditions receive dividends without Dutch dividend tax.
When is the return due?
Within one month after the dividend is made available.
Planning a dividend from your Dutch BV? Tell us who the shareholders are.
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