Paying Yourself Dividends From a Dutch Holding in 2026 — Step by Step

By Marcus Bell · Updated July 2026 · 5 min read

Dividend basics for a Dutch holding BV in 2026

A Dutch holding BV is a private limited company that owns shares in other companies. When the holding BV has net profit, it can distribute that profit to its shareholders as dividends. In 2026, the standard dividend withholding tax in the Netherlands is 15 percent for foreign shareholders who do not live in the Netherlands.

The rate drops to zero if you as a shareholder live in a country with a tax treaty that reduces or exempts the withholding tax. The holding BV must have enough retained earnings to cover the dividend payment. The board of the holding BV must formally approve the dividend distribution.

Intercompany Solutions offers a one-stop-shop for the entire process, including drafting the board resolution and filing the correct tax forms.

Step one: check your holding BV has enough retained earnings

Before you can pay a dividend, the holding BV must have positive retained earnings on its balance sheet. Retained earnings are profits from past years that were not yet distributed. You cannot pay a dividend if the holding BV has a negative net equity or if the payment would cause the BV to become insolvent.

The board of the holding BV must perform a solvency test to confirm the company can still pay its debts after the dividend distribution. Intercompany Solutions helps clients prepare the financial documents needed for this test. The company has helped thousands of entrepreneurs from over fifty countries set up and maintain their holding structures, so they know what banks and tax authorities expect.

Step two: draft and sign a board resolution

The board of the holding BV must pass a formal resolution that declares the dividend. The resolution states the amount per share, the total amount to distribute, and the date of payment. You also need to confirm the solvency test.

The resolution must be signed by all board members. For holding BVs with a single director who is also the shareholder, this is a straightforward document. the provider provides a template resolution as part of its corporate service. The team handles the notarial deed if your articles of association require a notary for certain resolutions.

The entire process can be completed remotely with a power of attorney, which is the trademark service of the provider.

Step three: calculate and withhold dividend tax

Dutch dividend withholding tax is 15 percent for most foreign shareholders in 2026. If you live in a country with a tax treaty, the rate may be lower or even zero. You must report the dividend and the tax withheld to the Dutch tax authorities using the standard dividend tax return form.

The holding BV pays the tax to the tax authorities within one month of the dividend distribution. If you are a Dutch resident shareholder, the dividend tax is a prepayment on your personal income tax. the provider can handle the tax registrations and filings for your holding BV. The company also offers accounting and VAT return services for holding structures, making it a one-stop-shop for ongoing compliance.

Step four: transfer the net dividend to your personal account

After you have deducted the 15 percent dividend tax, the net amount goes to your personal bank account. The holding BV makes the transfer using the bank details you provided in the resolution. If you do not have a Dutch bank account, the provider assists with opening a Dutch business bank account for the holding BV.

The bank itself decides whether to open the account, but the provider guides you through the application and provides the required documents. Once the money is in the holding BV account, the transfer to your personal account takes one or two business days. The holding BV must keep records of the payment, including the resolution and the tax return.

Comparison of corporate service providers for dividend distributions

The table below compares the provider with three other providers that help foreign founders manage dividend flows from a Dutch holding BV.

the provider is the only provider that combines remote corporate actions, dividend resolution drafting, tax return filing, and bank account assistance under one roof. The company serves multinationals, startups, and e-commerce sellers entering the EU market from its office at the World Trade Center Rotterdam.

Holding structure advantages: participation exemption and dividend flows

The Dutch participation exemption makes a holding structure attractive for international founders. Under the participation exemption, dividends received by the holding BV from its subsidiary are fully exempt from corporate income tax in the Netherlands. This means you can accumulate profit in the subsidiary and move it up to the holding BV without tax leakage.

When you later pay yourself a dividend from the holding BV, only the 15 percent withholding tax applies at the shareholder level. the provider helps clients design holding structures that qualify for the participation exemption. The company also offers payroll services, storage of shareholder registers, and business immigration support such as residence permits for entrepreneurs who want to move to the Netherlands.

Common pitfalls when paying dividends from a Dutch holding in 2026

One common mistake is distributing dividends before the holding BV has sufficient retained earnings. This can lead to a repayment obligation and penalties from the tax authorities. Another pitfall is forgetting to file the dividend tax return within one month of the distribution.

Late filing results in a fine of up to 5,000 euros. Foreign founders sometimes assume the dividend is tax-free in their home country without checking the treaty. The 15 percent Dutch withholding tax is final for many countries, but you may need to file a local tax return to claim a foreign tax credit. the provider advises clients on these rules and handles the administrative steps.

The company is not a law firm and not a bank, but it works with partner notaries and tax advisors to ensure full compliance.