Recipient of portfolio dividend outside the Netherlands: dividend tax refund procedure

If your organisation is based outside the Netherlands and is entitled to a refund of Dutch dividend tax withheld on portfolio dividend (beleggingsdividend), you can reclaim the withheld dividend tax.

You can also reclaim Dutch dividend tax if you live outside the Netherlands and are entitled to a refund.

If you employ a tax services provider (fiscaal dienstverlener), they can reclaim the withheld dividend tax on your behalf.

Register first

To request a dividend tax refund, you or your organisation must first complete a one-time registration form. Do you or does your organisation use a tax service provider? If so, the tax service provider must complete the one-time registration on your behalf.

Select your situation below: do you want to reclaim dividend tax, or do you first need to register?

• Registration

  Below you will find information about the registration form and how to complete it. You will also find information on how to apply for a Citizen Service Number (BSN) or RSIN if you or your organisation do not yet have one.

  Where can you find the registration form?

  You or your tax service provider can register in Mijn Belastingdienst Zakelijk. You can find the registration form in the 'Dividend tax' section, under 'Dividend tax refund'. Use DigiD, eHerkenning or an EU-approved login to log in to Mijn Belastingdienst Zakelijk.

  For details about logging in with eHerkenning, the type you need, and how to apply for it, please visit the page 'This is how eHerkenning works'.

  No Citizen Service Number (BSN) or RSIN?

  Do you not have a BSN or does your organisation not have a RSIN yet? Then you must first apply for one.

  To apply for a BSN, use the form 'Application Citizen Service Number (BSN)'. To apply for a RSIN for your organisation, use the form 'Registration form Foreign companies'.

  How do you or your tax service provider complete the registration form?

  In the registration form, you or your tax service provider must indicate whether you or your organisation are registering as the beneficiary, or whether your tax service provider is registering as an authorised representative:

  • If you do not use a tax service provider, select 'Registreren als gerechtigde' (Register as a beneficiary) in Mijn Belastingdienst Zakelijk. Complete the form and enter your or your organisation's details.
  • If you use a tax service provider, the tax service provider must first complete a one-time registration. The provider should select 'Registreren als gemachtigde' (Register as an authorised representative) in Mijn Belastingdienst Zakelijk. The provider must then enter both their own details and the contact person's details.

• Reclaiming dividend tax

  You or your tax service provider can reclaim dividend tax using the Dividend Tax Refund Request form in Mijn Belastingdienst Zakelijk. You can find the form in the 'Dividend tax' section, under 'Dividend tax refund'.

  Are you a tax service provider reclaiming dividend tax on behalf of someone else? If so, you need to have the Citizen Service Number (BSN) or RSIN of the person or organisation for whom you are filing the request.

  When must we receive your refund request?

  You can submit a refund request within 5 years after the year in which the dividend was made available. We assess whether it was on time afterwards.

  The term for submitting a request can be 3 years or 5 years. This depends on what your request is based on: Dutch law or a tax treaty.

  If a term of 3 years applies, but you submit the request within 5 years, we will still process it. Your request will still be late, but we will process it ex officio. This means you will not be able to object to our decision.

• Requesting a dividend tax refund under Union law

  In the following situations, do not reclaim dividend tax via Mijn Belastingdienst Zakelijk. Instead use the form 'Teruggaaf dividendbelasting aan particulieren en organisaties die niet in Nederland gevestigd zijn' (Dividend Tax Refund for individuals and organisations not based in the Netherlands, only available in Dutch):

  • You are requesting a dividend tax refund based on the judgement in the Sofina case.
  • You or your organisation are disadvantaged compared with a similar shareholder living or based in the Netherlands.

  Sofina judgement and previously requested refunds

  Are you requesting a dividend tax refund based on the Sofina judgement? And have you previously requested a dividend tax refund based on Union law? Then send your new requests to:

  Belastingdienst/Kennis- en Expertisecentrum Buitenland
  Afdeling Dividendbelasting
  Sofina-arrestbesluit
  Postbus 2865
  6401 DJ Heerlen
  The Netherlands