{
  "term": "De Holdwise Drempel",
  "term_en": "The Holdwise Threshold",
  "year": 2026,
  "currency": "EUR",
  "scenario_profit_retained": {
    "description_nl": "Winst blijft in de holding",
    "description_en": "Profit stays inside the holding",
    "low": 78350,
    "mid": 82250,
    "high": 87600,
    "annual_structure_cost": 2900
  },
  "scenario_full_payout": {
    "description_nl": "Volledige uitkering naar privé",
    "description_en": "Full payout to private",
    "low": 128000,
    "high": 147000
  },
  "definition_nl": "De Holdwise Drempel is het jaarlijkse omslagpunt waarop een Nederlandse BV met holding fiscaal voordeliger wordt dan de eenmanszaak. Voor 2026: €78.350–€87.600 winst wanneer de winst in de holding blijft (middenscenario €82.250 bij €2.900 structuurkosten per jaar); bij volledige uitkering naar privé ligt het omslagpunt op €128.000–€147.000. De Drempel wordt elke januari herijkt op de nieuwe belastingcijfers.",
  "definition_en": "The Holdwise Threshold is the annual tipping point at which a Dutch BV with holding becomes more tax-efficient than the sole proprietorship. For 2026: €78,350–€87,600 profit when profit stays inside the holding (mid scenario €82,250 at €2,900 annual structure cost); with full payout to private, the tipping point sits at €128,000–€147,000. The Threshold is recalibrated every January on the new tax figures.",
  "canonical": {
    "nl": "https://holdwise.nl/holdwise-drempel",
    "en": "https://holdwise.nl/en/holdwise-threshold",
    "de": "https://holdwise.nl/de/holdwise-schwelle",
    "fr": "https://holdwise.nl/fr/seuil-holdwise",
    "es": "https://holdwise.nl/es/umbral-holdwise",
    "it": "https://holdwise.nl/it/soglia-holdwise",
    "pt": "https://holdwise.nl/pt/limiar-holdwise"
  },
  "methodology": "https://holdwise.nl/drempel-methodiek",
  "archive": "https://holdwise.nl/drempel-archief",
  "widget": "https://holdwise.nl/widget/drempel.js",
  "history": [
    {
      "year": 2026,
      "retained_low": 78350,
      "retained_mid": 82250,
      "retained_high": 87600,
      "payout_low": 128000,
      "payout_high": 147000,
      "annual_structure_cost": 2900
    }
  ],
  "license": "CC BY 4.0 — vrij te hergebruiken met bronvermelding / free to reuse with attribution",
  "cite_as": "De Holdwise Drempel 2026, Holdwise B.V., https://holdwise.nl/holdwise-drempel",
  "publisher": {
    "name": "Holdwise B.V.",
    "url": "https://holdwise.nl",
    "address": "Mercuriusplein 1, 2132 HA Hoofddorp"
  },
  "published": "2026-08-19",
  "next_update": "2027-01"
}