The government proposes to introduce two brackets in box 2 from 2024 (income from a substantial interest – dividend and/or capital gains).
The current rate in box 2 is 26.90%. The government proposal is that this rate will be replaced by two tax brackets: The proposal means that 24.5% tax will have to be paid in box 2 on the first € 67,000 income per taxpayer. A rate of 31% will apply to the amount above € 67,000. With the introduction of the two brackets, the government wants to encourage taxpayers to pay out the profit more often in parts at the lower rate. In this way, the government wants to combat tax deferral through profit retention.
Fiscally registered partners can each use the first bracket for themselves, meaning the rate of 24.5% will apply to a total joint substantial interest in income in box 2 up to € 134,000.
Naturally, this change may affect your current dividend distribution business plans and we are happy to assist you in anticipating herewith in advance..