Glossary

Box 2 is the Dutch income tax category for income from substantial interest — dividends and capital gains on shares when you own 5% or more of a BV. The rate is 24.5% on the first €67,000 and 33% above that (2024). As a DGA, you pay box 2 tax when you receive dividend from your BV. Dividend withholding tax already deducted by the BV is offset against the box 2 liability.