With the Wealth Planner 2027 you can compare holding wealth privately or in a Dutch BV. You see salary, dividend, box 3 and retained profit side by side.
Privately (box 3) or through the BV: the comparison
| Point | Privately (box 3) | Through the BV |
|---|---|---|
| Yearly tax | Box 3: 36% on an assumed return (6% on investments), or on the real return if that is lower | Corporate tax: 19% on the real rental profit, 25.8% above €200,000 |
| Tax on the rent | Part of the box 3 sum | 19% on the net rent, after costs |
| Tax on the gain when you sell | Part of the box 3 sum | Corporate tax on the gain; free of tax when a holding sells the shares of the property BV |
| Transfer tax when you buy | 8% for a home other than your main residence, 10.4% for other property | 8% for a home, 10.4% for other property |
| Mortgage interest | Limited: debts reduce the box 3 base | Fully deductible as a cost of the BV |
| Money out to you privately | Zero extra | Box 2 income tax: 24.5% up to €68,843, 31% above (the 15% dividend tax is an advance on this) |
Taking property out of a BV later costs tax
Once property is in a BV, getting it out again costs tax. This applies when you sell it to yourself and when you take the money out. The BV pays corporate tax first, and you then pay box 2 tax. Put a property in a BV only when you are sure it will stay there for a long time. The costs of going in and coming out are high.
When a property BV makes sense
- A portfolio of five or more properties, where the management is a real business.
- Commercial property that your operating company uses itself.
- Development: buy, renovate, sell. That is an active business, and it belongs in a BV.
- Together with a holding, so that a later sale of the property BV is free of tax under the participation exemption.
The transfer tax problem
Putting a property you already own privately into a BV costs transfer tax on the market value: 8% for a home, 10.4% for other property. With this one-time cost, the switch is unattractive for most single properties. It is often cheaper to buy new property directly in the BV.
What changes in 2027
Under the 2027 Tax Plan, the transfer tax on homes bought as an investment goes down from 8% to 7% on 1 January 2027. This is a proposal. It applies to every buyer, including a BV. On a €400,000 home, that is a difference of €4,000. If you can choose the date of the transfer, check on which date you pay less tax. You can read more about the transfer tax in 2027.
If you buy Dutch property from abroad, you usually first set up the company that will own it. See setting up a BV in the Netherlands from abroad for the steps, the notary and the timeline.
You can have your salary, dividend and holding set-up checked against these rates, in writing and with the amounts. See Dutch tax advisory for international founders.
When more than one generation owns a part of the business, the family has to agree who decides and who receives the dividends. In the Netherlands, this is arranged with a foundation that issues depositary receipts (STAK). Read more about this on a family office in the Netherlands.
Related articles
Setting up a BV as a real estate entrepreneur in 2026 and the tax benefits of a Dutch BV in 2026.