Questions & Answers Dividend Withholding Tax

Publicatiedatum 24-08-2018 | Laatste update 23-07-2025

Is there a limit to the amount of euros within one reclaim? (Data specification)

No, there is no restriction.

What is the maximum number of lines or beneficial owners within one reclaim? (Data specification)

The DWT_Collective_Reclaim file can contain
a maximum number of 10,000 distributions and the DWT_Registration_BO file can contain
a maximum number of 10,000 beneficial owners.
Please attention: the size of these files must NOT be larger then 5Mb.

Which currency should be used (euro’s, dollars)? (Data specification)

Euro's

Confirm if all fields are Mandatory within the message types. If not all mandatory, confirmation required. (Data specification)

Not all fields are mandatory within the message type.

In the registration message, the following fields are optional:
- Dutch Tax Identification Number (only in registration message. In the reclaim message it is mandatory)
- TIN
- House number suffix
- Extra address details
- Postal code

In the reclaim message, the following fields are optional:
- ISIN
- BIC
- Deposit number

How are we to be informed about maintenance at Logius? (S2S)

Information about maintenance can be found at: https://www.logius.nl/ondersteuning/onderhoud/
Through this page you can also sign up for the receipt of messages about maintenance and malfuntion.

The attendees would like to receive a link to example software to connect to Digipoort. (S2S)

Consult the Summery of SBR Information in the category Roadmap/Guide: there is a manual available for extra support with regard to development in VB.NET, C# ( Visual Studio) and Java. https://aansluiten.procesinfrastructuur.nl/site/documentatie/codedocumentatie

Do we have to submit the (paper) “certificate of residence” and the “tax voucher”? (Portal / S2S)

They do not have to be submitted (under normal circumstances).

Are the (paper) “certificate of residence” and the “tax voucher” limited to one fiscal year? (Portal / S2S )

Because we are in transition situation we accept certificate of residence /tax exemption certificates issued in 2016 or 2015 also for previous years. For benefits from 2016 the certificate of residence / tax exemption certificate may not be issued two years before the year of benefit.

How is the continuity management of Digipoort organized? For example regarding recovery time in case of calamities. (S2S)

Logius and its suppliers have a professional incident and crisis team which is responsible for all priority 1 incidents. They are 24/7 available to insure the best continuity.

Any evidence, when requested, has to be send within two weeks. What if mail exceeds those two weeks? (Portal)

This has been accounted for. The system waits 6 weeks before sending a reminder, and again 6 weeks before a rejection occurs.

Beneficial Owner may switch between intermediars. What will happen? (Portal / S2S)

If the new intermediar uses the correct Dutch Tax Identification number than the normal process will be followed.
If the new intermediar does not have an correct Dutch Tax Identification number, the Beneficial Owner as to be registrated by DTA first.

Can you use both email (current Processs E-file) and SBR (S2S) at the same time? (Portal / S2S)

No, you can not. And once you have switched to SBR you can not switch back to email any more.
Advise: Start on time with developing and implementing the new process!

Will the DWT-Processs go faster in comparrisson to the current E-file Process? (S2S)

The DTA expects that the handling of messages will go faster. This also depends on the quality of the data in the files. There will be more controls in the new DWT-process than in the current E-file process.
But the speed of the payment process is hard to influence, that will probably remain the same.

If it concerns one Beneficial Owner is it possible to put multiple lines within one reclaim (wether or not with different or the same amounts)? (S2S)

Yes, it is possible to put multiple lines within one reclaim if it concerns one beneficial owner.

Can a reclaim consist only of one Beneficial Owner and one share? (Portal / S2S)

Yes

Can a reclaim refers only to 1 euro? (Portal / S2S)

Yes

Can you put different Beneficial Owners, shares, reclaims, amounts (or other entities) within one reclaim? (Portal / S2S)

Yes, that is allowed. As long as the reclaim concerns the same tax year.

Does a Beneficial Owner need to be registred twice if it concerns both full and partial refunds? (Portal / S2S)

Normally a Beneficial Owner can't have both full and partial refunds. But if it concerns both full and partial refunds the Beneficial Owner has to be registred twice and will become two diverent Dutch Tax Identification numbers.

Does the DTA need an update of an address of a Beneficial Owne that has been changed?
(Portal / S2S)

Yes, the DTA needs an update of an address of a Beneficial Owner. This update has to be send as a request to change the beneficial owners's data by mail at buitenland1@belastingdienst.nl

How long will it take to get a Dutch TIN? (Portal / S2S)

Normally it will take 1 week to get a Dutch TIN for a non-natural person (NNP). For a natural person (NP) it takes minimal 3 weeks.

Will collective reclaims be given priority over individual reclaims? (S2S)

In advance, the collective reclaims are given the highest priority, but the speed of the processing depends on the quality of the data provided.

Distribute contact information for the Logius Service Centre. (S2S)

By email: servicecentrum@logius.nl
By telephone: +31 70 88 96 360

In the current situation it is possible to send a purposely incorrect reclaim, just to meet timely delivery. Will that still be possible in the new situation? (S2S)

No, this is not possible in the new situation

Is it possible to cancel a message once submitted to Digipoort? (S2S)

No, this is not possible

Why is the status not included in the first return message within the first session of the Supply Service? (S2S)

The supplying of a message and the requesting for the corresponding status have deliberately been designed as two separate processes.
Processes include many steps and parties. The end-status can therefore take time

Will reclaims be Processsed faster when you send one reclaim message regarding 10.000 Beneficial Owners/shares, or when you send 10.000 reclaim messages regarding one Beneficial Owner/share? Is there an advantage of the latter, for example that it is easier to keep track of the progress the DTA is making? (S2S)

Reclaims will be processed faster when you send one reclaim message regarding 10.000 Beneficial Owners/shares.
It is not allowed to send 10.000 reclaim messages regarding one Beneficial Owner/share

Is it possible to map an individual reclaim to a an individual decree, or an individual registration-message to an individual confirmation? (S2S)

At this moment it is not possible yet. But in the next release it will be possible to use your own reference codes in the registration and reclaim messages that you send to the DTA. These same reference codes will be used by the DTA in the confirmation and decree messages.

Regarding the first bullet op the sheet: “Initial (bulk)delivery data Beneficial Owners” (Portal / S2S)

In the new collective E-file process all Beneficial Owners will receive a Dutch Tax Identification Number. This ID-number should be used in the new collective E-file process to reclaim Dutch Withholding Tax (DWT).
By mail the intermediaries are asked to send us the data (in a Excel-template) of all Beneficial Owners they will represent for Dutch Withholding Tax (DWT). So we can registrate the Dutch Tax Identification Numbers for these Beneficial Owners initialy and send these ID-numbers back to the intermediaries before the new collective reclaim process will start.
For these Beneficial Owners it is not nessary to send a registration file.

There is a discussion about stopping with the possibility of using email at the first of October. Some people would like to have the possibility to use email till 1-1-2018. (Portal)

From October 2017 it is no longer possible to use the E-file by email.
From then it is only possible to use system-to-system and/or the webportal.
Please attention: in the webportal it is not possible to upload E-files.

A Beneficial Owner may switch between intermediars. What will happen? (Portal / S2S)

This is the same question as under 7. See the answer given under 7.

How often are the relevant messages expected/required to be sent/received (S2S)

As often as necessary

For an existing record either Intermediary or Beneficial Owner; how should the DTA expect to receive the updated details
Will the change in details create a new record; e.g. Original version 1 replaced by Version 2
For Registration details will there be an “as of” date applied.
Version 1 – As of date range Jan 1 2016 – Dec 31st 2016
Version 2 – As of date range Dec 31st 2016 –
Reclaims falling within the specified date range will have the registration details applied as recorded
Will the updated Version overwrite the existing record and this will apply to all submitted reclaims.
(Portal / S2S)

All changes of details must be communicated by email at buitenland1@belastingdienst.nl

We may need to be able to register additional lines for the same Beneficial Owner where the client is able to reclaim with two different rates.
Example of this instance would be a Dual entity client which may be entitled to reclaim as a Pension Fund and as an Insurance company, but the ‘indication full refund’ required for registration would be different.
(Portal / S2S)

The client has to be registered as two different Beneficial Owners with two different rates. One as a Pension Fund and one as an Insurance company. And will become two different Dutch Tax Identification Numbers.

Why is Beneficial Owner DIN field included in outgoing message TDI KLREG?
We would not yet have this for a first time Beneficial Owner registration. (S2S)

It is a optional (non-mandatory) field. If you have the Dutch Tax Identification Number (DIN) please fill in so we can check if it is the same number DWT as registered.

Will Beneficial Owner DIN only be populated upon confirmation or is this non-mandatory? (S2S)

The Benefical Owner DIN will be populated in the confirmation. It is mandatory.

Will we be able to send updated E-Files if we have some change of reclaim information? For instance if a dividend rate is amended, a reclaim is no longer valid, or if it has been rejected by the DTA. If not, will we have to cancel a submission and resend under a different name?
(Portal / S2S)

It is not possible to cancel a submission. When a reclaim is no longer valid, please contact DTA otherwise the reclaim will be rejected.

Can we include additional fields to the submission files sent to DTA within both the Beneficial Owner registration and reclaims? These would be unique internal references:
Client reference
Batch Reference
Reclaim Reference
(Portal / S2S)

Per file submitted for reclaims, can these include multiple instances of the below listed, or should we only submit a file for each unique instance?
Intermediary
Isin
Beneficial Owner
Dutch Identification Number
(Portal / S2S)

A file submitted for reclaims can include multiple instances, for:
- Dutch Identification Number (ID-Beneficial Owner)
- Isin

How to manage data submitted to DTA for Registration or for Reclaims if they need to make an adjustment?
Corrections to existing Registration (Above)
Beneficial Owner Name Change
Duplicate Registration
(Portal / S2S)

An adjustment has to be send as a request to change the beneficial owners's data by mail at buitenland1@belastingdienst.nl

For Beneficial Owner who have relationships with other custodians or who have migrated from a previous custodian.
Will there be controls in place to ensure duplicate Dutch Identification Number are not issued?
(Portal / S2S)

Yes, there will be controls in place to ensure duplicate DIN are not issued. If DIN is unknown, always request for customer registration.

For Beneficial Owner who have relationships with other custodians or who have migrated from a previous custodian.
Who will be responsible for ensuring this control is in place?
(Portal / S2S)

DTA is responsible for ensuring this control.

For Beneficial Owner who have relationships with other custodians or who have migrated from a previous custodian.
Are the Dutch Identification Number previously issued to another custodian available to a clients current/alternative custodian?
(Portal / S2S)

It is possible that the DIN is previously issued to another custodian. If not passed by other custodian then obtained from DTA.

For Beneficial Owner who have relationships with other custodians or who have migrated from a previous custodian.
Whose responsibility will it be to provide confirmation of an existing DIN?
(Portal / S2S)

It's the responsibility of the DTA to provide confirmation of an existing DIN. DTA will notify the registered existing Dutch Tax Identification Number (DIN).

For Beneficial Owner who have relationships with other custodians or who have migrated from a previous custodian.
Whose responsibility will it be to provide the DIN to the requesting custodian?
(Portal / S2S)

It's the responsibility of the intermediary to provide the DIN to the requesting custodian.

Production

Will a controlled first production run be supported? (S2S)

Yes, a controlled first production run will be supported by DTA

Technique

How stable is the WSDL version? (S2S)

It is very stable. No changes are expected for the coming period.

How many IP-addresses / domain names are used? (S2S)

You can find this information on the site of Logius: Aansluit Suite Digipoort (https://aansluiten.procesinfrastructuur.nl/site/login) --> Documentatie --> Dividend Withholding Tax --> Aansluitspecificaties en documentatie - DWT (Dutch and English)(.zip) --> in the document called ENG_technical data DWT

Normally only one endpoint is active. When Digipoort switches to a new PKIO-certificate, or for example a new TLS-version, a second endpoint may become active. This gives software developers time to switch to the new situation at their own pace. Current plans indicate that there will never be more than two endpoints active, but most of the time only one. These will always be the same two endpoints (the current plan is to toggle between the two, but of course only when necessary and communicated in advance).

For the latest information about the exchange of certficates: https://www.logius.nl/ondersteuning/onderhoud/vervanging-certificaten/

There is a discussion about status 425 (maximum number of retries reached). It is stressed that the DTA will always try, together with Logius, to reinject any messages into the Processs again themselves, without having to go back tot the intermediars. (S2S)

Will the backend systems of the DTA also provide status information that can be consulted at Digipoort? (S2S)

No, the backend systems of the DTA will not provide any status information

How long will a message be available in the Retrieve Service upon initial retrieval. (S2S)

2 hours

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Questions & Answers Dividend Withholding Tax

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