What Box 2 is
Box 2 taxes income from a substantial interest (aanmerkelijk belang): a holding of 5% or more in a company, usually your own BV. Dividends you receive and gains when you sell the shares are taxed here.
- 2026 rate
- 24.5% up to €68,843 per person, 31% above
The director's salary rule
A director-shareholder must take a salary from the BV of at least the highest of: the salary for the most comparable job, the salary of the best-paid employee, or €58,000 (2026). That salary is taxed in Box 1 like any wage; what remains in the BV pays corporate income tax, and dividends then pay Box 2 tax.
When a BV pays off
Because of the minimum salary, corporate tax and Box 2 on top, a BV usually only becomes cheaper than a sole trader (eenmanszaak) at profits well above €100,000, or when you want to leave profits in the company to invest. The extra costs of a BV (notary, accountant, stricter bookkeeping) also count. Get advice before switching.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Belastingschijven en tarieven (in Dutch)
- Checken of ik ondernemer ben voor de inkomstenbelasting (in Dutch)
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