Box 2 – Income from Substantial Interest
Box 2 is for people who hold a substantial interest in a company – usually a BV (Dutch private limited company). You have a substantial interest if you (together with your tax partner) own at least 5% of the shares. When you pay out dividends from your BV or sell your shares, the profit is taxed in box 2. The box 2 rate in 2025 is 24.5% on the first €67,000 of income and 33% on everything above that. This is considerably lower than the top rate in box 1, which can make a BV structure attractive for higher profits.
Example
You own a BV and pay yourself €80,000 in dividends. On the first €67,000 you pay 24.5% = €16,415. On the remaining €13,000 you pay 33% = €4,290. In total you pay €20,705 in box 2 tax.
Why does this matter?
As a director-shareholder, box 2 is crucial for your tax planning. The timing and amount of your dividend payments determine how much tax you owe. Smartly spreading dividends over multiple years can save you thousands of euros.