A BV generally pays off when your profit consistently exceeds EUR 100,000–150,000 per year. The BV pays 19% corporate income tax (CIT) on the first EUR 200,000 of profit, and 25.8% above that. When you pay out dividends, you pay 24.5% Box 2 tax (2026, on the first tranche up to EUR 68,843) or 31% above. The combined effective CIT + Box 2 rate is approximately 38.85% — significantly lower than the Box 1 top rate of 49.50%. We calculate the break-even point for your situation.
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Pay less tax by smartly dividing income and assets across Box 1, 2 and 3.
Dutch income tax has three boxes with vastly different rates. We analyse your situation and advise how to smartly divide income and wealth to save on taxes.
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Tax advice on box optimisation.
Jan de Belastingman analyses your income and wealth and advises how to use the three boxes optimally to reduce your total tax burden.
Box 1 optimisation.
We analyse your income from work and primary residence and map all deductions and thresholds to keep your taxable income in Box 1 as low as possible.
What to expect:
2026 tax bands: 35.75% (up to EUR 38,883), 37.56% (up to EUR 79,137), 49.50% above
Optimal use of mortgage interest deduction and employment credit
Advice on income timing (deferral/spreading) and deductions
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Box 2 & BV structuring.
For DGAs and substantial interest holders, we determine the optimal salary mix and distribution strategy to minimise the combined CIT + Box 2 burden.
What to expect:
DGA customary salary: EUR 58,000 (2026) — optimising salary vs. dividend
Box 2 rate: 24.5% up to EUR 68,843 and 31% above (2026)
Combined effective CIT + Box 2 rate: approx. 38.85% vs. Box 1 top rate of 49.50%
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Box 3 wealth planning.
We map your wealth and advise on the product mix and tax-free thresholds to minimise your Box 3 tax liability.
What to expect:
Tax-free threshold: EUR 59,357 per person (2026) — make full use of it
Notional return 2026: 1.28% savings, 6.00% investments (belastingdienst.nl)
Advice on product mix, green investments and debt deduction
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How it works
Jan de Belastingman makes box optimisation concrete.
Three clear steps. No hassle. You provide the information, we calculate the savings.
Stap 1
We map your situation.
After your request, you receive a targeted questionnaire about your income, wealth, BV structure and goals. You securely submit your documents so our experts get a complete picture of your tax position across all three boxes.
Stap 2
Expert review.
Our tax advisors calculate your current tax burden per box and compare it with the optimal allocation. We incorporate all rates, exemptions and deductions based on the latest rules from the Dutch Tax Authority.
Stap 3
Personal advice plan.
You receive a clear report showing the calculated tax saving per box and concrete steps to realise those savings. We explain exactly which actions to take and when.
Stap 4
Personal follow-up.
We schedule a video call to go through the advice together, answer your questions, and help you implement the recommendations — including referrals to a notary or accountant where needed.
The four promises of Jan de Belastingman.
Whatever your situation is, we handle your taxes personally, carefully, and fast.
Fixed price
Expert reviewed
Response within 24h
Direct contact
The three boxes: 2025 and 2026 rates
Every euro is taxed in the applicable box. Smart allocation can save thousands of euros in tax.
Box 1 top rate
49.50%
On income above EUR 76,817 (2025) / EUR 79,137 (2026)
Box 2 lower rate
24.5%
On dividends up to EUR 67,804 (2025) / EUR 68,843 (2026)
Box 2 higher rate
31%
On dividends above EUR 67,804 (2025) / EUR 68,843 (2026)
Box 3 rate
36%
On notional return above tax-free threshold (EUR 57,684 pp in 2025 / EUR 59,357 pp in 2026)
CIT + Box 2 effective
approx. 38.85%
Combined effective rate when distributing via BV (19% CIT + 24.5% Box 2)
DGA customary salary
EUR 56,000 / EUR 58,000
Minimum customary salary for DGA in 2025 / 2026 (belastingdienst.nl)
Source: belastingdienst.nl
FAQ
Still have questions? We have answers.
No matter your tax question, Jan de Belastingman is here for you. Don’t see your question? Get in touch .
What drives us
Tax matters don't have to be complicated. We make sure you know exactly where you stand — and that you never pay more than necessary.
Luuk
Tax Specialist & Director
As the person ultimately responsible, Luuk leads our team of tax specialists and ensures the quality of every tax return and every piece of advice. With years of experience at leading firms, he knows exactly where the opportunities lie — and makes sure you benefit from them.