Kennisgroep: buitenlander heeft recht op teruggaaf dividendbelasting bij bonusaandelen

A Dutch tax authority knowledge group has ruled that non-resident individuals are entitled to a refund of dividend tax withheld on bonus shares issued by Dutch companies. The ruling addresses a situation where a foreign resident shareholder received bonus shares funded from retained earnings, which triggered 15% dividend tax withholding despite not being classified as regular taxable income under Dutch income tax law. Since the withheld tax cannot be offset as a prepayment and receives no full credit in the shareholder's home country under tax treaties, the individual qualifies for refund