Recipient of dividend outside the Netherlands: dividend tax exemption

Do you or your organisation receive dividend from a company (vennootschap) based in the Netherlands and do you live outside the Netherlands, or is your organisation based outside the Netherlands? Then you or your organisation are possibly entitled to a (partial) dividend tax exemption. The level of exemption primarily depends on whether you or your organisation receive participation dividend (deelnemingsdividend) or portfolio dividend (beleggingsdividend).

Participation dividend is dividend that your organisation receives from another company of which it holds 5% or more shares. In exceptional cases, less than 5% shareholding can also be considered a participation. All other payments are portfolio dividends.