Changes box 2

In 2024 a two bracket tax rate was introduced in box 2. This concerns income from substantial interest, such as dividends and capital gains on shareholdings above 5%. The rate in 2026 will remain unaltered at 24,5% for the first € 68.843 and 31% for the amount above that. Since this applies per partner, a total of € 137.686 can be taxed at the low rate in case of fiscal partnership.

Income tax box 2	2025	2026
First bracket up to € 68,843 (2025: € 67,804)	24,5%	24,5%
Second bracket from € 68,843 (2025: €67,804)	31%	31%

Careful dividend planning can help to remain within the lowest tax bracket as much as possible. If you plan to distribute larger dividends in the future, it may be advantageous to bring these distributions forward or to spread them over several years.

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“Thanks to the folks at J.C. Suurmond & zn., I don’t have to worry about getting things wrong or forgetting obscure tax rules. It’s great to feel like I have someone on my side dealing with the Dutch tax authorities.”

– Brian Pagán-

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“Work in the US, through secondment by a Dutch research institute. Sander was able to advise me on avoiding double taxation, and help with filing taxes in NL during the last two tax seasons!”

– Roelof Smit –

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“They are very helpful and responsive in the times of need. Good and clear communication of right information.”

– Mishanthini Sivasamy –

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Who are Suurmond Tax Consultants

Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.

In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country.

About us