{"id":7259,"date":"2026-05-22T16:15:29","date_gmt":"2026-05-22T14:15:29","guid":{"rendered":"https:\/\/www.profinancials.nl\/?post_type=blogs&#038;p=7259"},"modified":"2026-05-18T16:39:33","modified_gmt":"2026-05-18T14:39:33","slug":"dividend-tax-payout-tips","status":"publish","type":"blogs","link":"https:\/\/www.profinancials.nl\/en\/blogs\/dividend-tax-payout-tips\/","title":{"rendered":"Dividend tax payout tips"},"author":5,"featured_media":7260,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":"<span id=\"docs-internal-guid-6b00662b-7fff-cf48-860d-87055b48260d\"><span style=\"font-size: 11pt;font-family: Arial, sans-serif;color: #000000;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Want to pay out dividends safely and tax-efficiently as a DGA (director-major shareholder) or entrepreneur? With the right choices you can reduce your total tax burden and avoid risks for your BV. Below you'll find practical dividend tax payout tips you can apply right away.<\/span><\/span>","blog_key_takeaways":[],"blog_part_1":"<h2 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 11.25pt\"><span style=\"font-size: 18pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Dividend payout: 6 practical tips<\/span><\/h2>\r\n<ul style=\"margin-top: 0;margin-bottom: 0;padding-inline-start: 48px\">\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Assess first whether a payout is prudent<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - Perform the balance sheet test and the distribution test. After the payout, can you continue to pay your due liabilities, and do equity and reserves remain adequate? Also check bank covenants, outstanding tax liabilities and current-account positions. If you distribute unlawfully, directors\u2019 liability may apply and the dividend may have to be repaid (in part).<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Leverage the lower bracket in Box 2<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - For substantial interest income a two-bracket system applies. Indicatively: up to around \u20ac68,843 per person 24.5%, above that 31% (amounts are indexed annually). With tax partners you can double the lower bracket. Where possible, spread distributions over years and partners, align your dividend resolution accordingly and avoid falling into the higher bracket unnecessarily. Unsure between dividend and salary? Schedule an <\/span><a style=\"text-decoration: none\" href=\"https:\/\/www.profinancials.nl\/diensten\/adviessessies\/\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #0000ee;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">Advisory session on tax planning: dividend or salary?<\/span><\/a><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Choose the right route: operating BV, holding company or personal<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - Paying out to your holding is often beneficial due to the withholding exemption and the participation exemption, allowing you to defer Box 2 tax privately until you distribute from the holding to yourself personally. Paying out directly to you personally is liquidity-friendly for you, but triggers Box 2 tax sooner. Sometimes you can offset a receivable or debt with dividend without cash movements, provided it is properly documented. More about setting up and optimising your structure: <\/span><a style=\"text-decoration: none\" href=\"https:\/\/www.profinancials.nl\/diensten\/voor-lokale-ondernemers-bedrijven\/\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #0000ee;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">Services for local entrepreneurs (BV\/holding structure)<\/span><\/a><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Record decisions formally<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - Prepare a shareholders\u2019 resolution, minutes and a board resolution. Document the balance sheet test and distribution test, including substantiation and forecasts. Record any conditions from financiers and keep everything in your administration. This is crucial in a later review or audit. Need specialist support with rate planning and documenting via a dividend note? <\/span><a style=\"text-decoration: none\" href=\"https:\/\/www.profinancials.nl\/belastingadviseur-eindhoven\/\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #0000ee;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">Tax advisor for dividend distribution (Eindhoven)<\/span><\/a><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Handle the dividend withholding tax correctly and on time<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - As a standard you withhold 15% dividend tax and file and remit within 1 month after the date of making the dividend available. You settle the remainder of the Box 2 tax in your income tax return, crediting the 15% withheld. Pay attention to the date of making available, as it determines the filing deadline. Ensure your substantial interest (AB) dividend is processed correctly in the income tax return: <\/span><a style=\"text-decoration: none\" href=\"https:\/\/www.profinancials.nl\/aangifte-inkomenstenbelasting-belastingformulier\/\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #0000ee;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">Income tax return: substantial interest (Box 2)<\/span><\/a><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Avoid problems with excessive borrowing<\/span><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\"> - If you have more than \u20ac700,000 in debts to your own BVs per tax partner, the excess is taxed in Box 2. Own-home debts secured by a mortgage right are generally excluded. Consider repaying in time or paying out dividend to stay below the threshold. Have the net effect calculated in advance.<\/span><\/p>\r\n<\/li>\r\n<\/ul>\r\n<h2 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 11.25pt;margin-bottom: 12pt\"><span style=\"font-size: 18pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Frequently asked questions<\/span><\/h2>\r\n<h3 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 13.999999999999998pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">How much dividend on \u20ac100,000?<\/span><\/h3>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Roughly consider two scenarios for a payout to you personally:<\/span><\/p>\r\n\r\n<ul style=\"margin-top: 0;margin-bottom: 0;padding-inline-start: 48px\">\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">If you fall entirely in the lower Box 2 bracket: total tax about 24.5% is \u20ac24,500. The BV withholds 15% (\u20ac15,000) and you pay another \u20ac9,500 later. Net about \u20ac75,500.<\/span><\/p>\r\n<\/li>\r\n \t<li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre;margin-left: -6pt\">\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\" role=\"presentation\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">If you fall in the higher bracket: total tax about 31% is \u20ac31,000. After 15% withholding you pay another \u20ac16,000. Net about \u20ac69,000.<\/span><\/p>\r\n<\/li>\r\n<\/ul>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Amounts and bracket thresholds are indexed annually. Always have your situation calculated precisely. Prevent tax interest or additional assessments by updating your provisional assessment after a dividend payout: <\/span><a style=\"text-decoration: none\" href=\"https:\/\/www.profinancials.nl\/voorlopige-aanslag-2026-voorkom-verrassingen-voor-ondernemers\/\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #0000ee;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">Provisional assessment 2026 for entrepreneurs<\/span><\/a><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p>\r\n\r\n<h3 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 13.999999999999998pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">How do you avoid tax on dividends?<\/span><\/h3>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">You can\u2019t avoid it entirely, but you can optimise. Use the lower bracket in Box 2 by spreading over years and tax partners, first pay out to your holding to defer Box 2 tax, and take your total income into account. Sometimes set-off with a receivable or debt to your BV is possible, provided it is properly documented.<\/span><\/p>\r\n\r\n<h3 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 13.999999999999998pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">How much dividend can you pay out at most?<\/span><\/h3>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">There is no fixed legal maximum in euros. The balance sheet test and distribution test determine the room: after the payout your BV must be able to continue to meet all obligations and reserves must remain adequate. Also take into account statutory restrictions and arrangements with financiers or the Tax Administration.<\/span><\/p>\r\n\r\n<h3 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 12pt\"><span style=\"font-size: 13.999999999999998pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Is paying out dividends advantageous?<\/span><\/h3>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 11.25pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">That depends on your goals, liquidity position and total tax burden. Paying out to the holding offers flexibility and often defers Box 2 tax. Paying out to you personally provides immediate cash, but can push you into the higher Box 2 bracket. A combination with salary can sometimes be more efficient.<\/span><\/p>\r\n\r\n<h2 dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 11.25pt\"><span style=\"font-size: 18pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: bold;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Need help with paying out dividends?<\/span><\/h2>\r\n<p dir=\"ltr\" style=\"line-height: 1.2;margin-top: 0pt;margin-bottom: 0pt\"><span style=\"font-size: 11pt;font-family: Arial,sans-serif;color: #000000;background-color: transparent;font-weight: 400;font-style: normal;font-variant: normal;text-decoration: none;vertical-align: baseline;white-space: pre-wrap\">Profinancials helps you with the dividend resolution, the balance sheet and distribution tests, optimal use of the Box 2 lower bracket and the dividend tax return. We consider your complete tax planning so you keep more net. Contact us for personal advice.<\/span><\/p>","blog_part_2":"","blog_faqs":[]},"class_list":["post-7259","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"meta_all":{"copied_media_ids":[],"referenced_media_ids":[7260],"cmplz_hide_cookiebanner":"","rank_math_internal_links_processed":"1"},"meta_all_flat":{"referenced_media_ids.0":7260,"cmplz_hide_cookiebanner":"","rank_math_internal_links_processed":"1"},"meta_descriptions":{"blog_intro":"Intro paragraph shown directly beneath the author\/meta row. Keep this concise (maximum 100 words).","blog_key_takeaways":"Key takeaways\/TLDR bullet list (array of strings). Populate this with concise, scannable points (recommended 3-5 bullets).","blog_part_1":"First rich-text section after the intro. Keep this to roughly 40% of the remaining article content. Do not place the majority of body content here.","blog_part_2":"Second rich-text section after the intro. Put the remaining roughly 60% of post-intro content here. 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