Box 2 has two brackets: 24.5% up to €67,804 and 31% above. Plan dividend payouts to stay in the lower bracket.

Action Steps

1. 1Take dividend up to €67,804 at 24.5% rate
2. 2Above €67,804 is taxed at 31%
3. 3Fiscal partners share one €67,804 threshold
4. 4Spread large distributions over multiple years
5. 5Leave profits in BV if you don't need the cash
6. 6BV profits taxed at only 19% until distributed

Requirements

• •Must have ≥5% share in BV (aanmerkelijk belang)
• •Applies to dividend and share sales

Questions for Bas