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  • Application (partial) Refund Of Netherlands Dividend Tax. Ib 093 - 2z*6fol Eng

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Tax and Customs Administration Application (Partial) refund of Netherlands dividend tax Copy for the tax authority in the country of residence 1 Country of the applicant Application for (partial).

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Tax is levied at a fixed rate of 26.25%. This percentage will rise to 26.9% in 2021. Non-residents are taxable on capital gains and regular income from a substantial interest in a company resident in the Netherlands.

The Dutch dividend tax The Netherlands has a maximum tax rate for dividends of 25%. However, Dutch companies are not subject to taxation on dividends if they observe the provisions of the participation exemption.

With regard to dividends, please note that in the Netherlands a dividend withholding tax (WHT) of 15% applies. Resident taxpayers use the withholding as a tax credit on their income tax that is levied in box 3. For non-resident taxpayers, the withholding would be the final levy applied in the Netherlands.

Application for a (partial) exemption You must fill in and sign an Ib 092 Universeel form in duplicate for each dividend payment you receive. Then you must send the two completed, signed copies of the form to the tax administration in your country of residence.

If you live in the Netherlands, you must state your worldwide income in a Dutch tax return. Your worldwide income is your Dutch and non-Dutch income combined. You declare both incomes in the Netherlands, but this does not mean that you always have to pay income tax on both in the Netherlands.

Foreign countries: refund of or exemption from Dutch dividend tax. Dutch companies withhold tax from the dividend they distribute to shareholders: dividend tax. The dividend tax rate is 15%.

Dividend Received from Foreign Company For instance, if the taxpayer comes in at the 30% tax slab rate, then such dividend will also be taxable at 30% along with cess. Even in the case of foreign dividend, the investor can claim deduction only for the interest expense restricted to 20% of the gross dividend income.

Withholding tax on dividends Dividends from Dutch resident corporations are generally subject to a 15 per cent Dutch dividend withholding tax (WHT).

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232