The two layers, in plain words
Layer one happens at the payout: the BV keeps 15% back and sends it to the tax office within a month. Think of it as a deposit. Layer two happens in your income tax return: the full dividend lands in box 2, where the real rates apply — and the 15% deposit counts toward the bill.
The 2026 box 2 rates
| Dividend received (per person) | Rate |
|---|---|
| Up to €68,843 | 24.5% |
| Above €68,843 | 31% |
Fiscal partners each have their own first bracket, so together they receive up to €137,686 at the low rate in one year.
What smart timing looks like
The two brackets reward patience: a payout sized to the first bracket every year converts profit at 24.5%, year after year. One large payout in a single year pushes the top into 31%. The full planning picture stands in paying dividend from your BV, and the choice between salary and dividend in the salary–dividend mix.
The formal steps
A shareholder decision, a balance and distribution test by the board, the payout with 15% withheld, and the dividend tax return within one month — the walkthrough with an example: dividend step by step.