The two brackets
In box 2, you pay 24.5% up to €68,843 and 31% above (2026). Fiscal partners can split the income, so each partner uses the first bracket. Pay out a dividend up to the first bracket each year. You then take out the balance at the lower rate, year after year. See paying dividend for the calculation.
The holding as your investment company
Between distributions, the holding invests, for example in securities, real estate or a new business. The returns then build up under corporate tax, outside the deemed regime of box 3. See the three-box article for the three boxes. The holding can also finance businesses of the next generation or hold a portfolio of vendor loans.
Living from the structure
Most sellers use a mix. They take a dividend up to the first bracket. For larger private purchases, they borrow from their own BV (besloten vennootschap, the Dutch private limited company), within the limit of €500,000. If they keep doing advisory work, they add a customary salary that matches the real activity.
Read about the holding, the participation exemption and the dividend paid to the parent company on the Dutch holding structure for non-residents. For the yearly paperwork, see corporate secretarial services in the Netherlands.
Looking further ahead
Start your estate planning early. Consider gifts from the holding and the BOR if you build a new business. Make a written plan that stays valid long after the sale.