Box 2 and substantial interest: what it means for the DGA
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Box 2 taxes income from a substantial interest of 5 per cent or more: 24.5 per cent up to € 68,843 in 2026 and 31 per cent above, jointly up to € 137,686 with a tax partner.
- Box 2 covers dividend and gains on selling your shares; your director salary belongs in box 1.
- As long as profit stays in the BV you pay only corporate tax and box 2 does not yet follow.
- On € 60,000 of profit distributed in full you land at a 38.8 per cent combined burden.
- If on 31 December you owe your own BV more than € 500,000, the excess counts as box 2 income.
As a director-major shareholder you deal with box 2 of the income tax. That's the box for income from substantial interest. Many entrepreneurs don't know exactly what falls under it. This article explains what box 2 means and which rates apply in 2026.
What is a substantial interest?
You have a substantial interest if you, possibly together with your fiscal partner, own at least 5% of the shares, profit certificates or voting rights in a company. Most directors-major shareholders of a BV fall under this. The income you derive from that interest is taxed in box 2.
Which income falls in box 2?
Box 2 contains two types of income: regular benefits, such as dividend your BV pays out, and disposal gains, such as profit from selling your shares. Both are taxed at the box 2 rate. Your salary as director doesn't fall in box 2, but in box 1. Sometimes you also settle without any money coming in, for example on emigration or a gift; see when you pay box 2 tax without receiving money.
Which rates apply in 2026?
In 2026 box 2 has two brackets. Over income from substantial interest up to 68,843 euros you pay 24.5%. Over the part above you pay 31%. These rates are the same as 2025; only the bracket threshold has been indexed.
Why is planning important?
Because the rate above 68,843 euros is significantly higher, it pays to plan distributions from your BV. By spreading over years or splitting the income with a fiscal partner, you stay in the low bracket more often. Good planning can save you thousands of euros.
What box 2 actually costs you
Box 2 is the second layer. Profit has already been taxed in the BV with corporate tax; box 2 comes on top as soon as you move the money into private hands. So always reckon with both layers together.
| Income from a substantial interest | Rate |
|---|---|
| Up to and including € 68,843 | 24.5% |
| Above that | 31% |
| With a tax partner, jointly up to € 137,686 | 24.5% |
Worked example: distributing € 60,000 of profit in full
- Corporate tax at 19%
- € 11,400
- Dividend available
- € 48,600
- Box 2 at 24.5%
- € 11,907
Result: Net € 36,693 privately; a combined burden of around 38.8 per cent. Leave the money in the BV and it stops at the first layer
Spreading over two years or two partners
Because there are two brackets, spreading a large distribution can pay. Distribute 120,000 euros in one year and just over 51,000 falls in the 31 per cent band. Split it over two years, or between you and your tax partner, and everything stays at 24.5 per cent. In this example that saves over 3,000 euros.
Borrowing from your BV can count too
If you take money out of your BV without booking it as dividend or salary, the tax authorities can still treat it as box 2 income. Above a 500,000 euro limit on debts to your own BV, the excess is even taxed by law. See current account with your own BV.
Frequently asked questions
What is a substantial interest?
At least 5 per cent of the shares, profit certificates or voting rights in a company, possibly together with your tax partner. Virtually every director-shareholder of their own BV falls under this.
What are the box 2 rates in 2026?
24.5 per cent on the first 68,843 euros per person and 31 per cent above that. With a tax partner the low rate applies jointly up to 137,686 euros.
Do I pay box 2 on my DGA salary?
No. Your salary falls in box 1 and is subject to payroll tax. Box 2 covers only dividend and gains on selling your shares. See customary salary.
Can I defer box 2 by not distributing?
Yes. As long as the profit stays in the BV, you pay only corporate tax. Box 2 follows on distribution or sale. Do watch out if you borrow from your BV instead.
Is it smart to spread dividend over years?
Often yes, because you then use the low bracket twice. Also check whether your tax partner holds a share, as that doubles the low bracket. Have it calculated before distributing.
What happens in box 2 if I sell my BV?
The gain on your shares is a disposal gain, taxed in box 2. If you work through a holding, that sale gain often lands untaxed in the holding; see holding structure.
Sources
- Box 2 and substantial interestBelastingdienst · belastingdienst.nl
- Excessive borrowing from your own companyBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
