What is Box 2 tax for business owners?

Box 2 tax applies to substantial interest income (dividends, capital gains) from owning 5%+ of a company. The rates are 24.5% up to €67,804 and 31% above that threshold in 2025.

How is wealth taxed in the Netherlands?

Wealth above €57,684 (single) or €115,368 (couples) is taxed in Box 3 based on deemed returns at 36%.

What is the difference between Box 2 and Box 3?

Box 2 taxes income from substantial business interests (5%+ ownership in a company), including dividends and capital gains. Box 3 taxes wealth from savings, investments, and other assets not in Box 1 or 2.

Can I have both Box 2 and Box 3 income?

Yes, many business owners have both. Your shares in a company where you have a substantial interest are taxed in Box 2, while other investments and savings are taxed in Box 3.

How do I minimize my combined tax burden?

Strategies include timing dividend distributions, utilizing the Box 3 tax-free allowance (€57,684 single / €115,368 partners), and structuring investments appropriately between personal and business holdings.

What happens if I sell my company shares?

Capital gains from selling shares in a substantial interest are taxed in Box 2. The gain is calculated as the sale price minus your acquisition cost (average purchase price) and related costs.

Is my second home taxed in Box 3?

Yes, a second home (not your primary residence) is included in your Box 3 wealth calculation at its WOZ value. Any mortgage debt for the second home can be deductible in Box 3.

How is cryptocurrency taxed?

Cryptocurrency is treated as an investment and taxed in Box 3. The value on January 1st of the tax year is used to calculate your deemed return and tax liability.

Wealth & Business Tax Calculator 2025

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Wealth & Business Tax Calculator 2025

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