Layer one: the withholding

On every distribution the BV (besloten vennootschap, the Dutch private limited company) keeps 15% back and remits it within a month — a prepayment, credited later. The mechanics per step stand in dividend step by step.

Layer two: who really pays what

  • Dutch residents: box 2 — 24.5% over the first bracket and 31% above it in 2026, with the 15% credited; current figures on the year page.
  • Corporate shareholders at 5%+: 0% through the participation exemption — the reason profit travels to the holding first.
  • Foreign shareholders: the treaty network brings the 15% down, commonly to 15/10/5/0 — the routes in reclaiming dividend tax.

The timing game

Box 2’s two brackets reward spreading: distributions sized to the first bracket, fiscal partners doubling it, years alternating — the planning layer every DGA runs, worked out in paying dividend.