Ib 92 2025

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The document outlines the application process for a (partial) exemption from or refund of Dutch dividend tax under the Convention for the avoidance of double taxation between the Netherlands and the applicant's country of residence. It includes sections for applicant details, payment information, and necessary confirmations from tax authorities. The document also provides instructions on completing the IB 92 Universeel form, eligibility criteria based on residency and tax treaties, and specific conditions regarding portfolio and participation dividends.

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