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Complete guide to Box 2 taxation for BV owners and DGAs. Learn about dividend tax, salary requirements, holding structures, and optimization strategies.
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 €67,804 | 24.5% |
| Bracket 2 | Above €67,804 | 31% |
Estimate your Box 2 tax and see the bracket effect for your dividend amount.
Directors-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 | ~37.48% 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
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:
Information verified with government websites
Official rules for Box 2 taxation on dividends and capital gains
www.belastingdienst.nlDividend withholding tax rules and filing obligations
www.belastingdienst.nlDGA salary rules and when the Tax Authority can adjust it
www.belastingdienst.nlDisclaimer
This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice on your specific situation.
Calculate Box 2 tax on dividends
Estimate your Box 2 tax and see the bracket effect for your dividend amount.