Do you live outside the Netherlands, or is your organisation based outside the Netherlands? And do you receive investment dividends (beleggingsdividend) from a company in the Netherlands?

Then you may not have to pay (all) Dutch dividend tax (dividendbelasting).

Whether you can get an exemption and how to apply depends on the country where you live or where your organisation is based.

You are a recipient in a treaty country

Do you or your organisation receive investment dividend (beleggingsdividend) from an organisation based in the Netherlands?

Then you or your organisation may be entitled to a (partial) exemption from Dutch dividend tax (dividendbelasting), if this is part of the tax treaty (belastingverdrag) between that country and the Netherlands.

You can apply for the (partial) exemption using form IB 92: (Partial) exemption from dividend tax (dividendbelasting) – universal ((Gedeeltelijke) vrijstelling dividendbelasting (universeel)).

You are a recipient in the United States

Is your organisation based in the United States, and does it provide pension payments or other employee benefits? And does your organisation receive investment dividends (beleggingsdividend) from an organisation based in the Netherlands?

Then your organisation may be entitled to a full exemption from Dutch dividend tax (dividendbelasting), under the tax treaty (belastingverdrag) between the Netherlands and the United States.

You can apply for this exemption using form IB 96: Request for full exemption from dividend tax (dividendbelasting) for pension funds (USA) (Verzoek om algehele vrijstelling van dividendbelasting voor pensioenfondsen (USA)).

To apply, your organisation must also have a residence certificate from the United States. For this, use Form 6166 - Certification of U.S. Tax Residency.

You are a recipient in a remittance-based country

Do you live in, or are you based in, a country that uses the remittance system for foreign income (a remittance-based country)? And do you receive investment dividend (beleggingsdividend) from an organisation based in the Netherlands?

Then you are not entitled to an exemption from Dutch dividend tax (dividendbelasting). However, you may be able to claim back the dividend tax that was withheld.

Which countries are remittance-based countries?

Remittance-based countries are:

Barbados, Ghana, the United Kingdom and Northern Ireland, Ireland, Israel, Japan, Malaysia, Malta, Singapore and Thailand.

Exempt organisation: qualification decision (kwalificatiebeschikking)

Is your organisation based outside the Netherlands and not subject to profit tax (winstbelasting) there? And would your organisation also not be subject to corporate income tax (vennootschapsbelasting) if it were based in the Netherlands? Then your organisation may be entitled to an exemption from Dutch dividend tax (dividendbelasting).

Conditions for exemption from Dutch dividend tax (vrijstelling)

To get an exemption from Dutch dividend tax (dividendbelasting), your organisation must have a valid qualification decision (kwalificatiebeschikking), or a copy of this decision.

Your organisation must also:

• not carry out investment activities (beleggingsactiviteiten), and
• be the beneficial owner of the income.

Is your organisation based outside the EU? Then there is an extra condition: the country where your organisation is based must have an agreement with the Netherlands for the exchange of information.

You can apply for a qualification decision (kwalificatiebeschikking) through Mijn Belastingdienst Zakelijk.

Frequently asked questions about the qualification decision

You may still have questions after reading this information. For example:

• What should I do if the qualification decision for my organisation has expired or is about to expire?
• How do I report changes that affect the validity of my qualification decision?

You can find the answers to these and more questions on Mijn Belastingdienst Zakelijk, under Frequently asked questions.