Box 2 has two brackets: 24.5% up to €67,804 and 31% above. Plan dividend payouts to stay in the lower bracket.
As a DGA, you must pay yourself a 'customary salary' (at least €51,000 in 2025). Strategic planning can optimize your total tax burden.
Loans from your own BV above €700,000 are treated as dividend and immediately taxed in Box 2. This is an anti-avoidance rule.