"Going Dutch" is a term that indicates that each person participating in a group activity pays for themselves, rather than any person paying for anyone else, particularly in a restaurant bill. It is also called Dutch date, Dutch treat (the oldest form) and "doing Dutch".
There are two possible senses—each person paying their own expenses, or the entire bill being split (divided evenly) between all participants. In strict usage, "Going Dutch" refers to the former, paying one's own expenses, and the latter is referred to as "splitting the bill", but in casual usage these may both be referred to as "going Dutch".
A derivative is "Sharing Dutch", which stands for having a joint ownership of luxury goods. For example: four people share the ownership of a plane, boat, car or any other sharable high-end product. This in order to minimize cost, sharing the same passion for that particular product and to have the maximum usage of this product.
One suggestion is that the phrase "going Dutch" originates from the concept of a Dutch door. Previously on farmhouses this consisted of two equal parts (Sullivan 2010). Note that a Dutch door is also called a "split" door.
The Oxford English Dictionary connects "go Dutch" with "Dutch treat" and other phrases many of which have "an opprobrious or derisive application, largely due to the rivalry and enmity between the English and Dutch in the 17th century," the period of the Anglo-Dutch Wars. Another example is "Dutch courage".
The gambling term "dutching" may be related to "go Dutch", as it describes a system that shares stakes across a number of bets. It is commonly believed, however, that the Dutch reference here was in fact derived from a gangster, Dutch Schultz, who used this strategy to profit from racing.
The Dutch are also stereotyped as being "stingy" or "tight-fisted" which may have contributed to the phrase.
Also the concept may have originated from Double Dutch, the jump rope variation in which partners simultaneously participate.
In Austria, Denmark, Finland, Germany, Iceland, Republic of Ireland, Norway, Sweden, and Switzerland, the practice of splitting the bill in restaurants is common, though often everybody pays for themselves. In a courtship situation where both parties have a similar financial standing, the traditional custom is that the man always pays, though some, including etiquette authorities, consider it old fashioned. Sometimes a romantic couple will take turns paying the bill or split it.