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  • Nl Ib 92 Form

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Copy for the tax authority in the country of residence APPLICATION FOR (PARTIAL) EXEMPTION FROM OR REFUND OF NETHERLANDS DIVIDEND TAX by virtue of the Convention for the avoidance of double taxation.

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

Dividends are subject to tax. The general rate of dividend tax is 15%.

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.

The participation exemption will apply to a shareholding in a Dutch company if the holding is at least 5 per cent of the investee's capital, provided the conditions are met. As a general rule, the participation exemption is applicable as long as the participation is not held as a portfolio investment.

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.

This amendment has already been adopted by the Dutch Parliament and will become effective on 1 January 2024. This CWHT can have a significant impact given the tax rate of 25.8%. This publication includes our recommendations and highlights the key considerations for private equity, real estate and infrastructure funds.

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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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
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