Holding Advantage Calculator 2026

Calculate Holding Advantage 2026: How Much Do You Save?

Updated: 2026 Holding Calculator 2026

A holding structure saves tax on dividend distributions and business sales. But how much does it save in concrete numbers? Here are the calculation models for 2026.

Advantage 1: Tax-free dividend accumulation

Situation	Tax	Available for reinvestment
Without holding: €80,000 direct to private	24.5% = €19,600	€60,400
With holding: €80,000 to holding	€0 now	€80,000 in holding

Advantage 2: Compound growth via deferred taxation

Assuming €60,000 retained annually in holding, invested at 6% return:

Period	Via holding	Investing privately
After 10 years	approx. €805,000	approx. €600,000
After 20 years	approx. €2,200,000	approx. €1,400,000

Difference after 20 years: approx. €800,000 more in the holding due to deferred taxation.

Advantage 3: Tax-free company sale

Selling operating company for €500,000 (gain €400,000):

Private shareholder (box 2): approx. €129,000 tax
Via holding (participation exemption): €0 tax

Frequently Asked Questions

Does the participation exemption apply automatically? +

Yes, provided the holding owns at least 5% of the shares and the operating company is not a low-taxed passive investment entity.

How do I add a holding to an existing single BV? +

Via a share exchange (aandelenfusie): you contribute shares of the existing BV to a newly incorporated holding. This requires a notary and ideally a Tax Authority ruling.