When exactly do my shares qualify for VVPR-bis?

The shares must be new registered shares issued against a cash contribution in a small company, fully paid up, with no preferential rights — and the reduced rate only applies to profit distributions from the third financial year after the contribution.

Is the tax-free dividend tranche included in this figure?

No. Withholding is deducted at source on the full gross amount; you reclaim the tax on the exempt tranche afterwards through your personal income tax return. The tranche amount is listed in the rate table above.

Is a liquidation reserve cheaper than a VVPR-bis dividend?

It depends on your horizon. The liquidation reserve costs an anticipatory levy now plus a smaller withholding after the waiting period, which usually beats a standard-rate dividend and can beat VVPR-bis if you can wait. The optimizer prices both against your own numbers.

What is left of your dividend after withholding tax?

Enter the gross dividend your company plans to declare and see the net amount that reaches you — and what VVPR-bis is worth if your shares qualify.

Your numbers

Gross dividend

€

The amount the company declares, before withholding tax.

Your answer

Net dividend you receive

€32,800

Withholding tax: €7,200
Withholding rate: 18,0%
Saved versus the standard rate: €4,800

Free — no signup

A gross dividend of €40,000 taxed at 18,0% leaves you €32,800 net. The withholding is €7,200, which is €4,800 less than the standard rate would have taken.

How this is calculated

Dividend withholding tax is a flat rate applied to the gross amount your company declares, deducted at source. Shares issued against a qualifying cash contribution and held for the full waiting period qualify for the reduced VVPR-bis rate instead of the standard one. Note that the reduced rate rose for distributions from 1 July 2026; this calculator models a single forward-looking rate and does not split a distribution across the two periods. The small tax-free dividend tranche is claimed back through your personal tax return, not at source, so it is shown below but not deducted here.

Rates and thresholds, tax year 2026

Standard withholding rate	30%
VVPR-bis rate	18%
Waiting period after the contribution	3
Tax-free dividend tranche (via tax return)	€859(estimate)

Figures marked as an estimate are not yet published for this tax year, or are a modelling assumption rather than a statutory value. Confirm them with your accountant before acting.

Rule set verified as of 2026-07-20

Questions people ask

When exactly do my shares qualify for VVPR-bis?: The shares must be new registered shares issued against a cash contribution in a small company, fully paid up, with no preferential rights — and the reduced rate only applies to profit distributions from the third financial year after the contribution.
Is the tax-free dividend tranche included in this figure?: No. Withholding is deducted at source on the full gross amount; you reclaim the tax on the exempt tranche afterwards through your personal income tax return. The tranche amount is listed in the rate table above.
Is a liquidation reserve cheaper than a VVPR-bis dividend?: It depends on your horizon. The liquidation reserve costs an anticipatory levy now plus a smaller withholding after the waiting period, which usually beats a standard-rate dividend and can beat VVPR-bis if you can wait. The optimizer prices both against your own numbers.

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.

Fiscalance Editorial · Updated 4 August 2026

Terms used here

DividendDividend withholdingVVPR-bisNet dividend

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