Flat Tax On Income From A Substantial Business Interest (box 2)
There is a flat tax of 25% on income from a substantial business interest, usually meaning a (direct or indirect) shareholding of at least 5% in a private limited company (BV ).
If the fiscal partner of the taxpayer or a blood relative (first vertical kin) holds a substantial interest in a company, the shares of the taxpayer constitute a substantial interest, even if they do not amount to 5%.
Income from substantial interest includes:
- dividends
- capital gains (except in case of succession and divorce)
For 2007 only there was a reduced rate ranging from 22 to 25%.
See also Box II (inkomstenbelasting) (in Dutch)http://nl.wikipedia.org/wiki/Box_II_(inkomstenbelasting).
Read more about this topic: Income Tax In The Netherlands
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