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Taxes
Box 2 and substantial interest: what it means for the DGA
Written by Ilias3 min read
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.
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.
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.
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