Quick answer: from every €100,000 of BV profit, €81,000 remains after 19% corporate tax. Distributed as dividend within the first box 2 bracket, another 24.5% is due, leaving roughly €61,200 net. The combined tax burden is 38.8% — well below the 49.5% top rate on salary.
The worked example: from profit to net
| Step | Calculation | Amount |
|---|---|---|
| BV profit (pre-tax) | — | €100,000 |
| Corporate tax (VPB) | 19% (profit up to €200,000) | − €19,000 |
| Available for dividend | — | €81,000 |
| Box 2, first bracket | 24.5% up to €68,843 | − €16,867 (on €68,843) |
| Box 2, second bracket | 31% on the remainder | − €3,769 (on €12,157) |
| Net private | — | €60,364 |
Note the jump at €68,843: up to that amount the rate is 24.5%, above it 31%. Distributing the full €81,000 in one year costs 6.5 percentage points extra on the last €12,157. Spreading over two years saves about €790 in this example.
The partner route: the first bracket twice
Dividend is joint income that fiscal partners may allocate freely in the Dutch tax return. That effectively doubles the first bracket to €137,686 at 24.5%. In the example above, the full €81,000 then stays in the low rate: €61,155 net, free of any need to spread across years.
The formal steps of a dividend distribution
- Balance sheet test. Equity must remain above the legal and statutory reserves after the distribution.
- Distribution test. The board assesses whether the BV can keep paying its due debts after the distribution (rule of thumb: twelve months ahead). Approving wrongly exposes directors to personal liability.
- Shareholder resolution. The general meeting formally resolves to distribute; record it in writing.
- Withhold and file dividend tax. The BV withholds 15% dividend withholding tax and files the dividend tax return within one month of the distribution.
- Settlement in box 2. The 15% withheld is an advance levy; the personal income tax return tops it up to 24.5% (or 31%).
Dividend, salary or a loan — in which order?
The sequence that wins fiscally in almost every case: first the mandatory customary salary, then cover private needs with a loan from the BV (possible untaxed up to €500,000), and only then dividend for what you structurally need in private. Dividend is irreversibly taxed; a loan keeps the capital working inside the company. See also the €500,000 borrowing limit and the complete dividend guide.
The follow-up question
Most readers arrive here from Distributing Dividend in 2026, Step by Step or move on to When Can You Distribute Dividend from Your BV?.