Term · BV & DGA
Box 2
The part of income tax for income from a substantial interest: when you hold 5% or more of the shares in a BV. In 2026, you pay 24.5% up to €68,843 and 31% above that.
Dividends you receive from your BV as a DGA, and the gain when you sell your shares, fall under box 2. The 15% dividend tax withheld by the BV is offset against your box 2 tax.
Fiscal partners can both use the first bracket, so a couple can together distribute up to €137,686 at 24.5%.