Box 2 Income Tax

Box 2: Income from a financial interest in a company 

Box 2 taxes any substantial interest you (and your fiscal partner) may own in a company. This can come in the form of shares, profit certificates or options in any company in the world, or in voting rights in a cooperative. If you own a minimum of 5% of the shares in a company, you are liable for 26.90% tax (2021) on any income received. For more information, see the income tax return section in our Frequently Asked pages. 

Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.