Dividend tax if you receive dividend

If you or your organisation receive dividend from a company (vennootschap) based in the Netherlands, the dividend-paying company must usually withhold dividend tax.

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Recipient of dividend outside the Netherlands: dividend tax exemption

Are you not established in the Netherlands? You or your organisation are possibly entitled to a (partial) dividend tax exemption.

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Recipient of dividend outside the Netherlands: dividend tax refund

Are you not established in the Netherlands? If so, you may also be entitled to a refund of Dutch dividend tax.

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