Requirement 1: the balance test
Dividend is allowed when the BV’s equity exceeds the statutory minimum capital plus any reserves required by the articles. With minimum capital at €0.01 per share, this test rarely bites in practice.
Requirement 2: the distribution test
The decisive one. The board assesses whether the BV can keep paying its due debts for at least a year after the payment: suppliers, tax debts, lease obligations, payroll.
The shareholder resolution
After the test, the general meeting resolves to distribute. As 100% shareholder of your own BV that is a formal but simple step: a written shareholder resolution in the records.
Liability when you distribute too much
Distributing while the BV foreseeably fails its obligations afterwards makes the director personally liable for the shortfall. Take the test seriously, especially at larger amounts. The full step-by-step route with the 2026 figures and a model resolution: dividend step by step; the test itself in detail: the distribution test. Last verified: 19 July 2026.
Two steps further
Further along the same line: When Can You Distribute Dividend from Your BV? and Dutch Dividend Withholding Tax 2026.