{"id":6221,"date":"2017-12-11T10:45:32","date_gmt":"2017-12-11T10:45:32","guid":{"rendered":"https:\/\/www.taxable.nl\/?page_id=6221"},"modified":"2019-03-28T08:56:44","modified_gmt":"2019-03-28T08:56:44","slug":"dividendbelasting","status":"publish","type":"page","link":"https:\/\/taxable.nl\/nl\/zakelijke-belastingen\/soorten-zakelijke-belastingen\/dividendbelasting\/","title":{"rendered":"Dividendbelasting"},"content":{"rendered":"

Dividendbelasting wordt aan de bron ingehouden door de entiteit die het dividend aan haar aandeelhouder betaalt tegen een vlak belastingtarief van 15%. <\/span><\/p>\n

Onder bepaalde voorwaarden hoeft geen dividendbelasting te worden ingehouden, bijvoorbeeld vanwege de zogenaamde moeder-\/dochterrichtlijn die meestal van toepassing is in geval van een aandeelhouder die 5% (of meer) van de aandelen houdt in de uitkerende vennootschap en die zich in de EU bevindt. <\/span><\/p>\n

Tevens kan het van toepassing zijnde belastingverdrag ter voorkoming van dubbele belastingheffing de in te houden dividendbelasting verlagen tot 0%. <\/span><\/p>\n

Vanaf belastingjaar 2018 hoeft er – zelfs als het toepasselijke belastingverdrag de dividendbelasting niet tot 0% verlaagt – geen dividendbelasting ingehouden te worden in het geval een aandeelhouder 5% of meer van de aandelen heeft en alle antimisbruikmaatregelen worden vervuld door deze aandeelhouder. <\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Dividendbelasting wordt aan de bron ingehouden door de entiteit die het dividend aan haar aandeelhouder betaalt tegen een vlak belastingtarief van 15%. Onder bepaalde voorwaarden hoeft geen dividendbelasting te worden ingehouden, bijvoorbeeld vanwege de zogenaamde moeder-\/dochterrichtlijn die meestal van toepassing is in geval van een aandeelhouder die 5% (of meer) van de aandelen houdt in… Read More <\/i><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":5583,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-6221","1":"page","2":"type-page","3":"status-publish","5":"entry"},"yoast_head":"\nDividendbelasting - TaxAble<\/title>\n<meta name=\"description\" content=\"TaxAble provides tax advisory to both (international) companies and individuals. 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