Published 25 October 2026

Netherlands dividend tax: how the 15% refund works and what FASTER changes from 2030

The 15% Dutch dividend tax, how a non-resident asks for a refund on form IB 92, and how the EU FASTER directive changes withholding from 2030.

The 15% is withheld before you see the dividend

A Dutch company that pays you a dividend withholds 15% first. The Dutch government's own business portal puts it plainly: "Then this company will withhold 15% tax on any dividend you receive." That is the statutory rate, and it is the number every refund starts from.

If you live outside the Netherlands, the same page says you may be eligible for a full or partial exemption, but only "if the country you live in has a tax treaty with the Netherlands." The page ties any exemption to a treaty, so without one there is no reduction to claim. With one, the treaty rate decides how much of the 15% is excess.

Who can actually get money back

The refund is narrower than many filers expect. The same business portal states the condition directly: "Foreign shareholders are only eligible for a refund if they have paid more tax than they would have as a Dutch shareholder." The page also adds a condition about whether the tax can be deducted in your home country.

So the test is comparative. You are not reclaiming the 15% because it was withheld. You are reclaiming the part that exceeds what the Dutch rules would have charged you as a Dutch shareholder, and only where your treaty allows it.

A worked example on illustrative numbers

The numbers below are illustrative and do not describe a real payment. Suppose a Dutch company pays a gross dividend of EUR 1,000 to a non-resident shareholder. At the 15% statutory rate it withholds EUR 150 and pays EUR 850 net.

The excess that could come back is the tax withheld minus the tax your treaty allows the Netherlands to keep. If your treaty gives a full exemption, that excess is the whole EUR 150. If your treaty leaves a rate in place, the excess is 150 minus the amount that rate produces on the EUR 1,000. This article does not state a treaty rate for any country, so the second number is one you take from the treaty text for your own residence country.

The form is IB 92 Universeel, and it is online only

The Belastingdienst's form is named "Teruggaaf dividendbelasting IB 092 Universeel", with the English title "(Partial) exemption from Netherlands dividend tax". The form page states that a refund request "vanaf juli 2016 alleen nog" can be made through belastingdienst.nl/teruggaafdividendbelasting. In English, since July 2016 a refund request can only be made through that online route.

This matters for the paperwork you prepare, because the route you use is the one the Belastingdienst currently accepts. Check it on belastingdienst.nl before you assemble your documents.

The time limit depends on your treaty country

The same Belastingdienst form page sets out a table with a column headed "de termijn waarbinnen het verzoek om teruggaaf moet zijn gedaan (in jaren)", which translates as the period within which the refund request must be made, in years. The period is listed per treaty country, not as one figure for everyone.

The page does not say when the period starts, so do not assume it runs from the payment date. Find your country's row, then confirm the start point with the Belastingdienst before you count the years. This article gives no single deadline for the Netherlands for that reason.

What the FASTER directive is

The directive is Council Directive (EU) 2025/50, titled "on faster and safer relief of excess withholding taxes" and dated 10 December 2024, according to its EUR-Lex record. EUR-Lex lists 30 January 2025 as its first entry-into-force date. A directive does not change anyone's tax by itself. Each Member State has to write it into national law by its own deadline.

The directive is the reason this matters to a Dutch-dividend investor. Its stated aim, in its title, is faster and safer relief of excess withholding taxes, and the Netherlands now has to decide how to apply it.

What the Netherlands has chosen

The Dutch government's implementation dossier says: "Voor Nederland wordt geopteerd voor het systeem van vrijstelling aan de bron." In English, the Netherlands has opted for the relief-at-source system. Under that system, the correct treaty rate is applied when the dividend is paid, so the excess is never withheld in the first place.

The same dossier gives the timetable. The directive must be in Dutch law by 31 December 2028, and the new rules take effect in January 2030. It also plans an internet consultation for November 2026 and a bill to the Tweede Kamer shortly after the summer of 2027. Commentary on the dossier notes that none of these choices is enacted until Parliament has considered the bill. Until then, the existing IB 92 route is the one that applies.

What Tax Reclaim does for the Netherlands today

For the Netherlands, Tax Reclaim produces a worksheet, not a completed IB 92. The worksheet is a set of figures to be transcribed into the correct form at belastingdienst.nl.

The worksheet sets out the figures you would transcribe, from the amount withheld and the treaty rate you enter. Tax Reclaim does not sign, file or submit anything to the Belastingdienst, and it does not decide whether you are entitled to a refund. Your own return and your own claim remain yours to prepare and send.

A note on sources

The 15% rate and the refund condition come from the Dutch government business portal. The form name, the online-only route since July 2016, and the per-country time-limit table come from the Belastingdienst's IB 092 form page. The directive's title, number and date come from its EUR-Lex record. The relief-at-source choice and the 31 December 2028 and January 2030 dates come from the Dutch government implementation dossier, and Straxiom's commentary is consistent with them. The text of the directive's transposition article was not retrieved for this article, so no figure is taken from it.

This article is general information and not tax advice. It does not state a treaty rate for any country or a refund deadline for the Netherlands. Confirm your own treaty position and the current Belastingdienst procedure before you file.

Sources

Tax Reclaim is an information tool and does not constitute tax advice. Calculations are provided for informational purposes only. Always verify filings against your own tax authority's published guidance or consult a qualified tax professional before submitting any claim.