Dividend Distribution Test

€ 49 / calculation

v1.0.0 · vintage client-2026-08

Details of the company and the proposed distribution. Every distribution from equity requires board approval (Art. 2:216(2) BW).

Company name *

Statutory name of the B.V., e.g. De Vries Holding B.V.

Chamber of Commerce number

Optional; 8 digits.

Proposed distribution date *

Date of the board resolution/distribution. For seasonal businesses a distribution in October–February counts as a risk factor.

Balance sheet reference date *

Date of the balance sheet the balance test is based on (e.g. 31-12 of the last financial year, or an interim statement for an interim dividend).

Distribution type

Explanation

Every distribution from equity — dividends, share buybacks and repayments on shares — is subject to the balance sheet test and the board approval requirement (Art. 2:216(1) and (2) BW).

Proposed distribution amount *

€

Total gross amount to be distributed, e.g. € 75,000.