Term · BV & DGA
Dividend
Profit after corporate income tax that a BV distributes to its shareholders. The BV withholds 15% dividend tax; as a DGA, you pay box 2 tax on the dividend.
A distribution is only allowed if equity is large enough and the board has assessed that the BV can continue to pay its debts afterwards. You record the decision in writing.
The BV pays the dividend tax within a month. In your income tax return, it is offset against the box 2 tax.