Portfolio dividend (investment dividend)

Do you live or are you established abroad and do you have shares in a Dutch company? In that case, it concerns portfolio dividend (investment dividend). Do your shares in a Dutch company exceed a certain percentage? In that case, it concerns intercompany dividend. This percentage varies per country. For EU and EEA countries, this percentage is 5%.

The regulations and forms for portfolio dividend per country:

• United States
• 'Remittance base' countries: Barbados, Ghana, Great Britain and Northern Ireland, Ireland, Israel, Japan, Malaysia, Malta, Singapore and Thailand
• Other countries
• Treaty countries