VVPR-bis

VVPR-bis lowers the tax withheld on dividends from qualifying shares, but only after a required number of full financial years have passed since the shares were issued — it rewards patience rather than immediate distribution. Until that waiting period is over, dividends from those shares are taxed at the standard, higher rate.

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.