The purpose of Opbrengstbelasting is to tax (profit) payments by entities from the beneficiaries of such entities. The term entities refers to non-natural persons, for example a public limited company (NV) or a foundation.
(Profit) payments are referred to as revenues.
Opbrengstbelasting is withheld by the entity at the moment at which revenue is made available to a beneficiary. The entity subsequently pays the taxes to the Belastingdienst and Douane.
Liable for tax
You are liable to pay Opbrengstbelasting if you receive payments (for example dividends) from an entity that has received a decision regarding its place of business and in which you own shares or are entitled to the revenue. The entity that makes the revenue available is obliged to withhold and pay the tax as required and must submit the return via MijnCN.