Dividend Withholding Tax Exemption Check

Dividend Withholding Tax Exemption Check

Does your BV pay dividends to another company, and do you want to know whether dividend tax is due? Use the check below for an instant indication of whether the withholding exemption applies, based on the main conditions for 2026.

For BVs and holding structures

Do you qualify for the dividend withholding tax exemption?

Quick check on the main conditions for the withholding exemption in 2026.

What stake does the receiving party hold in your BV? The withholding exemption only applies to a qualifying holding: a stake of at least 5% of the shares.
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Where is the receiving party (parent company) established? The exemption applies if established in the Netherlands, the EU/EEA, or a country with a tax treaty with the Netherlands that includes a dividend article.
Is the stake held purely as an investment? Purely passive assets or a low-taxed investment holding (under 10% profit tax) usually don't qualify for the participation exemption.
Was the structure set up recently, mainly to save on dividend tax? Without a clear business reason, the Belastingdienst can apply the anti-abuse rule and still deny the exemption.
Result

    Still not sure? Book a free consultation

    Note: this is an indication, not tax advice. Dividend tax and the participation exemption are complex, with many exceptions and case law (such as the anti-abuse rule). Even when exempt, a notification obligation within one month usually still applies. Always have your situation assessed by an advisor.

    More about dividend tax and the participation exemption

    This check gives a first indication, but dividend tax and the participation exemption have many exceptions. Have a look at our services for BVs and pricing, or get in touch for a free conversation about your specific situation.

    Want the official rules? Visit the Belastingdienst or the Kamer van Koophandel for more information.