Dividend Distribution

Paying Dividend from Your BV in 2026: Everything You Need to Know

Updated: 19 July 2026 Dividend BV 2026

Paying dividend from your BV (besloten vennootschap, the Dutch private limited company) to yourself as shareholder is the most common way to extract private income beyond your DGA salary. Here is everything you need to know about dividend distribution in 2026.

Short answer

Paying dividend from a BV takes four steps: a shareholder resolution, the board’s balance and distribution test (the company must keep meeting its obligations), the 15% dividend withholding filed and paid within one month, and box 2 in your own return — 24.5% up to €68,843 per person, 31% above, with the 15% credited. Sole shareholders pass the resolution themselves and record it in writing.

How does dividend distribution work?

Your BV first pays corporate tax (Vpb) on its profit — 19% on the first €200,000. After tax, the remaining net profit is available for dividend. The shareholders' meeting (aandeelhoudersvergadering) must pass a formal resolution to distribute dividend. Before paying out, the directors must conduct the "distribution test" (uitkeringstest) to verify the BV can continue to pay its debts after distribution.

What tax do you pay on dividend?

Dividend is taxed in two stages:

Withholding tax (dividendbelasting): 15% is withheld at source by the BV and transferred to the Tax Authority.
Box 2 income tax: 24.5% on the first €68,843 per person, 31% above that. The 15% withheld is fully offset against your box 2 liability.

Effective tax rate on dividend 2026

Stage	Rate	Example: €80,000 dividend
Corporate tax already paid by BV	19%	€19,000 (on profit)
Withholding tax (offset later)	15%	€12,000
Box 2 low rate	24.5%	€16,867 (on €68,843)
Box 2 high rate	31%	€3,453 (on €11,157)
Net received privately	–	approx. €59,800

Optimal dividend strategy 2026

Pay a maximum of €68,843 per person per year to stay in the low box 2 rate (24.5%)
With a fiscal partner who is also a shareholder: up to €137,686 per year at 24.5%
Retain profits above €68,843 in the BV — pay dividend in multiple years
Time dividend payments to tax year where your other box 2 income is lowest

The rates of earlier years — including the 33% top rate that applied only in 2024 — live in the box 2 rate archive.

Terms on this page

Dividend: A profit distribution from a company to its shareholders. For a DGA, dividend received privately falls in box 2; every distribution first requires a balance test and distribution test by the board.
Dividend withholding tax: The fifteen percent withholding a BV deducts on a dividend distribution and remits to the tax authority. Privately, the DGA credits the full withholding against the box 2 assessment; treaties can lower the rate for foreign shareholders.
Distribution test (uitkeringstoets): The statutory test in which the board assesses, before a dividend, whether the BV can keep paying its due debts after the distribution. Together with the balance test it gates every dividend.
Box 2: The box for income from a substantial interest: dividend and capital gains on a shareholding of five percent or more. Two brackets apply; the first bracket runs per person, which rewards spreading over years and partners.

All terms in the glossary →

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Frequently Asked Questions

Can I pay dividend if my BV made a loss? +

Only if there are sufficient distributable reserves from previous profitable years. The distribution test must be positive — the BV must be able to continue paying its debts after the distribution.

What is the distribution test (uitkeringstest)? +

Before paying dividend, the board must formally assess whether the BV can continue to pay its debts in the 12 months after the distribution. If the test fails and dividend is paid anyway, directors can be personally liable.

Do I need to hold a shareholders' meeting to pay dividend? +

Formally yes — a shareholders' resolution is required. In practice, as the sole shareholder, you pass this resolution yourself. It is good practice to document it in writing.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 19 July 2026