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.
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