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Withholding tax on dividends

⏱ 3 min readUpdated on

A dividend is not paid gross: the company deducts the withholding tax on dividends (précompte mobilier / roerende voorheffing) and pays it over to the State. Fiplan writes it to the journal with the dividend, at the rate of the tax year (exercice d'imposition / aanslagjaar) of the payment.

What it is for

In the profit allocation, the Précompte mobilier field offers: Standard (art. 269, § 1er CIR 92), VVPR-bis (art. 269, § 2 CIR 92) — nécessite confirmation, Liquidation — taux personnalisé and Personnalisé. (Fiplan shows this field and its options in French.) The standard rate is read from the rules of the tax year that follows the payment. The VVPR-bis rate follows the rank of the financial year distributed after the year of the contribution and the month of payment: 20% for the 2nd year after the contribution (contribution made by 31/12/2025), 15% for the 3rd and following, 18% for a dividend paid from July 2026; before the 2nd year, the basic rate.

Steps

  1. In Profit Allocation, enter a Dividende brut (471) (gross dividend).
  2. Choose the Précompte mobilier and, if needed, the Dividend payment date.
  3. Read the summary “Brut · Pr.M · Net actionnaire” (gross · withholding tax · net to the shareholder) and click Save.
The 2027 allocation: gross dividend €20,000, standard withholding tax, and the gross, withholding tax, net summary.
The 2027 allocation: gross dividend €20,000, standard withholding tax, and the gross, withholding tax, net summary.

Worked example · Boulangerie Dupont SRL

On the dividend of €20,000.00 declared for 2027, at the standard rate of 30%:

withholding tax and net(1)

Marie Dupont receives €14,000.00 in June 2028; the company pays over €6,000.00 in July 2028.

Pitfalls

The VVPR-bis regime needs confirmation, and the contribution date. Fiplan computes the rate from the Date de l'apport (VVPR-bis); without it, it applies the basic rate and says so. The conditions of the regime (small company, cash contribution, registered shares) remain to be confirmed.
The month in which the tax is paid over is a convention. Fiplan pays the withholding tax over in the month that follows the payment; if that month falls after the plan, the liability stays on the balance sheet.

What it changes · 2028

① Income statementNo effect€0.00The withholding tax is deducted from the dividend; it is not an expense.
② CashThe withholding tax paid over-€6,000.00In July 2028, after the net amount paid to the shareholder.
③ Balance sheetNo liability left€0.00The amount withheld from the dividend leaves account 453000 as soon as it is paid over.

Source

Federal Public Service Finance (SPF Finances / FOD Financiën), “Précompte mobilier” page (withholding tax on dividends): “The basic rate of the withholding tax is 30% of the income” (docs/references/fiscal/SOURCES.md, R21).

SPF Finances, 273A-Div notices 2025 and 2026 (art. 269, § 2, of the Income Tax Code 1992, CIR 92 / WIB 92): code 21, then 211, 20% for the profit distribution of the 2nd financial year after the year of the contribution, when that contribution is made by 31.12.2025; code 31, 15% then 18% for the 3rd financial year and following, for dividends attributed or paid from 01.07.2026.

Fiplan convention (precompte-mobilier.ts): the withholding tax is paid over in the month that follows the payment of the dividend.