Category: Dividends
Net dividend
What you actually receive from a dividend after withholding tax is deducted.
Net dividend is the gross dividend the company declares, minus the withholding tax taken at the moment it is paid out. Regimes like VVPR-bis or the liquidation reserve exist specifically to bring that withholding down, so more of the declared dividend reaches you.
In the worked example
On the worked example for a freelancer in Belgium with €115,500 of revenue, this line comes to €15,400.
Calculate it
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Related terms
This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.