Participation dividend

Is your organisation based outside the Netherlands and does it receive participation dividend (deelnemingsdividend) from a company based in the Netherlands? This dividend is usually exempt from dividend tax.

The dividend-paying company then doesn't withhold dividend tax (only available in Dutch).

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 (beleggingsdividend).