How do I pay out dividend from my BV?
Short answer
You pay out dividend by a resolution of the shareholders' meeting, after the board has tested that the BV can still pay its debts afterwards. The BV withholds 15% dividend tax and pays it within a month. In box 2 you pay 24.5% up to €68,843 in 2026 and 31% above that, against which the dividend tax is offset.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
Dividend is profit that the BV distributes to its shareholders after corporate income tax (vennootschapsbelasting). For a DGA, it is the most important way to take money out of the BV besides salary.
The steps
- Balance sheet test: equity exceeds the reserves required by law or the articles of association
- Distribution test: the board establishes that the BV can still pay its debts as they fall due after the distribution
- A resolution of the shareholders' meeting, recorded in writing
- Dividend tax return and payment of 15% within a month
- Payment of the net dividend
Watch the distribution test
If the BV makes a distribution and can then no longer pay its debts, directors and shareholders can be held personally liable. So record which figures you based the test on.
Via a holding company
If you have a holding company, the operating company can pass dividend on to the holding tax-free thanks to the participation exemption (deelnemingsvrijstelling). You only pay box 2 tax when the holding pays out to you.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.