The tax rate for income from a substantial shareholding
Last updated:
18-11-2021
In the Netherlands, the Box 2 income, which is the income from substantial shareholdings (inkomsten uit aanmerkelijk belang), less the personal allowance, is subject to a flat rate of 26,9% (2021).
See also the schedule Tax rates for individuals.
For non-residents which own a substantial shareholding in a Dutch corporation under certain conditions a lower rate can apply as a consequences of the application of tax treaties.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |