Complete guide to Box 2 taxation for BV owners and DGAs. Learn about dividend tax, salary requirements, holding structures, and optimization strategies.
Estimate your Box 2 tax and see the bracket effect for your dividend amount.
Open Box 2 calculator2025-12-18
Belastbaar editorial team
Lower bracket up to
€67,804
Lower bracket rate
24.5%
Higher bracket rate
31.0%
Dividend withholding
15.0%
Credited against Box 2 in most cases
Box 2 (Aanmerkelijk Belang) taxes income from substantial shareholdings in Dutch private companies (BVs).
You have a substantial interest if you (alone or with partner) own:
2025 Box 2 Rates:
| Bracket | Income | Rate |
|---|---|---|
| Bracket 1 | Up to €68,843 | 24.5% |
| Bracket 2 | Above €68,843 | 31% |
Estimate your Box 2 tax and see the bracket effect for your dividend amount.
Open Box 2 calculatorDirectors-major shareholders (DGA) must take a minimum salary from their BV.
Salary vs Dividend: Choosing between salary and dividend is key to optimization:
| Method | Tax Impact |
|---|---|
| Salary €56,000 | ~37.56% income tax |
| Dividend €56,000 | 19% corporate + 24.5% Box 2 = ~39% |
As a DGA, you must pay yourself a 'customary salary' (at least €51,000 in 2025). Strategic planning can optimize your total tax burden.
Dividend withholding
15.0%
Lower bracket up to
€67,804
Dividends from your BV are subject to both withholding tax and Box 2 tax.
Dividend: €100,000
Box 2 has two brackets: 24.5% up to €67,804 and 31% above. Plan dividend payouts to stay in the lower bracket.
A holding BV can provide tax benefits and asset protection.
Basic Structure: ``` [You] → [Holding BV] → [Operating BV] ```
Benefits:
1. Participation Exemption:
2. Asset Protection:
3. Flexibility:
DGAs can borrow from their BV, but with strict rules.
Loans for your primary residence are partially exempt:
Loans from your own BV above €700,000 are treated as dividend and immediately taxed in Box 2. This is an anti-avoidance rule.
Lower bracket up to
€67,804
Consider spreading dividends across years
Legal strategies to optimize your Box 2 tax position.
Strategy 1: Bracket Management
Strategy 2: Pension in BV
Strategy 3: Partner Allocation
Strategy 4: Loan from BV
Warning: 2023 DGA Loan Rules
New rules limit DGA loans:
Strategy 5: Emigration Planning
Dividend payout of €50,000 in 2025
Planning for selling your BV or winding down requires careful tax consideration.
With holding BV:
Without holding:
If closing BV:
Leaving Netherlands:
Choosing between ZZP (sole proprietorship) and BV depends on profit level and circumstances.
Tax Comparison (simplified):
| Profit | ZZP Tax | BV Tax (salary €56k + dividend) |
|---|---|---|
| €60,000 | ~€8,500 | ~€10,500 |
| €100,000 | ~€26,000 | ~€23,000 |
| €150,000 | ~€51,000 | ~€37,000 |
| €200,000 | ~€76,000 | ~€50,000 |
Use our free calculators to calculate your personal situation:
Box 2 (substantial interest / aanmerkelijk belang) taxes dividends and capital gains if you (alone or with your fiscal partner) hold 5% or more of the shares or profit rights in a company (typically a BV).
In 2025, Box 2 has two brackets: up to €67,804 taxed at 24.5%, and income above that taxed at 31%.
When a BV pays a dividend, it usually withholds dividend tax (commonly 15%). This withholding is generally credited against the Box 2 tax you owe in your annual income tax return.
Often, yes. Because Box 2 has a lower rate up to the first bracket threshold, spreading dividends over multiple years can keep more of the payout in the lower bracket. The best approach depends on your cash needs, partner situation, and future plans.
Not automatically. Box 2 taxation is tied to who owns the shares. If both partners genuinely hold substantial interest (e.g., each owns shares), each person can use the lower bracket threshold for their own Box 2 income. How ownership is structured matters.
No. Box 2 also applies to capital gains when you sell shares, liquidation proceeds, and certain “deemed” situations (for example, in some cases when leaving the Netherlands).
When your BV pays a dividend, it withholds dividend tax and pays it to the Tax Administration. In your annual income tax return, that withheld amount is generally credited against your Box 2 tax due for that dividend.
The minimum DGA salary (gebruikelijk loon) in 2025 is based on the norm amount of €56,000. Your customary salary must be at least the highest of: (1) the norm amount, (2) the salary of the highest-paid employee in your BV, and (3) a comparable salary in a similar role. A lower salary is only allowed if you can demonstrate it is justified.
The minimum DGA salary (gebruikelijk loon) in 2026 is based on the norm amount set by the tax authorities. The exact 2026 amount is published in the Tax Plan (Belastingplan). Your customary salary must be at least the highest of: (1) the norm amount, (2) the salary of the highest-paid employee in your BV, and (3) a comparable salary in a similar role. Use our wealth-business calculator for the latest rates.
Official rules for Box 2 taxation on dividends and capital gains
Dividend withholding tax rules and filing obligations
DGA salary rules and when the Tax Authority can adjust it
Disclaimer: This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice about your specific situation.
