Dividend refers to the distribution of profits to shareholders of a private or public limited company. Dividend is normally distributed pro rate the number of share The portion of registered capital of a private or public limited company
» Meer over share shares ( share The portion of registered capital of a private or public limited company
» Meer over share stocks) a shareholder has.

Dutch corporate law regulates under which circumstances dividend can be paid. If these regulations are disregarded when dividend is payed, directors could be held liable under directors’ liability rules.