Dividend Tax and the DGA
How money leaves a Dutch BV: 15 percent dividend withholding tax, the Box 2 rate on substantial shareholdings, and the customary-salary rule every director-major-shareholder (DGA) must follow.
10 guides
- Box 2 Rates in the Netherlands in 2026 and What They Mean for Your PayoutIn 2026, the Dutch box 2 tax rate will have two brackets: a 24.5% rate on the first €67,000 of dividend income…
- Box 3 Basics for Entrepreneurs With Savings in the Netherlands in 2026In 2026, entrepreneurs with savings in the Netherlands will still pay box 3 tax on their net assets, including…
- Can a US Shareholder Get Dutch Dividend Tax Reduced in 2026?A US shareholder who owns shares in a Dutch BV may be eligible for a reduced Dutch dividend tax rate in 2026. …
- Dividend Tax Mistakes That Cost Foreign Shareholders Money in the Netherlands in 2026Foreign shareholders in the Netherlands often lose money on dividend tax because they misunderstand the withho…
- From Profit to Pocket: Total Tax on Dutch BV Earnings in 2026In 2026, the total tax on Dutch BV earnings taken from profit to your pocket consists of corporate income tax …
- How Dutch Dividend Withholding Tax Works in 2026Dutch dividend withholding tax is a 15% tax on dividends paid by a Dutch BV or NV to its shareholders. In 2026…
- Paying Yourself From a Netherlands BV While Living Abroad in 2026Paying yourself from a Netherlands BV while living abroad in 2026 is possible through a combination of salary,…
- Salary or Dividend: What Should a DGA in the Netherlands Choose in 2026?A director-major shareholder (DGA) of a Dutch BV must weigh salary versus dividend in 2026. The Dutch tax auth…
- The Dutch Box System Explained for Foreign Company Owners in 2026The Dutch box system divides the tax treatment of shareholder income from a Dutch BV into two boxes. Box 2 cov…
- The Minimum DGA Salary in Holland for 2026In 2026, the minimum DGA (director-major shareholder) salary in the Netherlands is expected to be €57,000 per …