Last updated 2026-06-27
Dividend Tax Refund — a12119 (Netherlands)
Dividend Tax Refund — a12119 (Netherlands) is the Netherlands form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Dutch Tax Administration — IB 92 Universeel (belastingdienst.nl/ib92), issued by the Belastingdienst. The deadline is 3 years from the end of the calendar year of the dividend payment. You will need a certificate of tax residence and your dividend vouchers.
What is Dividend Tax Refund — a12119 (Netherlands)?
Dividend Tax Refund — a12119 (Netherlands) is used to claim a Netherlands withholding tax refund. Individual investors use IB 92 Universeel ('Verzoek om (gedeeltelijke) vrijstelling of teruggaaf dividendbelasting'). This output is a worksheet — transcribe into the correct form at belastingdienst.nl or request the paper IB 92 form. Netherlands withholds 15.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Netherlands withholding tax guide.
How to file Dividend Tax Refund — a12119 (Netherlands)
- 1
Confirm your eligibility
Use Dividend Tax Refund — a12119 (Netherlands) if you received Netherlands income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Dividend Tax Refund — a12119 (Netherlands)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Dutch Tax Administration — IB 92 Universeel (belastingdienst.nl/ib92). Deadline: 3 years from the end of the calendar year of the dividend payment.
Frequently asked questions
Is Dividend Tax Refund — a12119 (Netherlands) an official form I can file directly?
It reconstructs the official statutory form. The Belastingdienst accepts e-filing or its own form, so use this as a transcription aid: file via the Dutch Tax Administration — IB 92 Universeel (belastingdienst.nl/ib92).
What is the deadline for Dividend Tax Refund — a12119 (Netherlands)?
3 years from the end of the calendar year of the dividend payment. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Belastingdienst requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Dividend Tax Refund — a12119 (Netherlands)?
Individual investors use IB 92 Universeel ('Verzoek om (gedeeltelijke) vrijstelling of teruggaaf dividendbelasting'). This output is a worksheet — transcribe into the correct form at belastingdienst.nl or request the paper IB 92 form.
Generate Dividend Tax Refund — a12119 (Netherlands) pre-filled
Tax Reclaim fills Dividend Tax Refund — a12119 (Netherlands) with your dividend data so you can file it in minutes.
Start your claim — it's free