Creators

Investing through your BV or privately: the Dutch tax comparison

Updated: 6 October 2026 Holdwise editorial team

Invest business profit inside your BV (besloten vennootschap, the Dutch private limited company). Invest personal savings privately, up to the box 3 allowance. In box 3, you pay tax on a notional yield. In the BV, the company pays tax on its real results. Most creators with a company structure use both. At Holdwise, we keep this answer up to date and change it when the rules change.

The two tax systems

Privately (box 3): you pay 36% tax on a notional yield on your assets, above a tax-free allowance of €59,357 per person (2026). This is good for you in years when your real return is higher than the notional yield. If your real return is lower, you can show this and pay tax on the real return instead (the rebuttal scheme). In a year with a loss, your box 3 tax is then zero. From 2028, the cabinet wants to tax gains on investments only when you sell them. This is still a proposal. See actual returns in box 3.

Inside the BV: real results are taxed as profit, at 19% up to €200,000 and 25.8% above that. Losses and costs are deductible. Box 2 (the Dutch tax on dividend income) only applies when you pay out a dividend, in a year and bracket you choose.

When the BV is better for creators

The decisive point is usually where the money already is. Business profit is already inside the company, taxed at 19% on the first €200,000 and 25.8% above. Transferring it to private hands first means paying box 2 now, which gives up roughly a quarter of it, just to switch where the money is kept. Investing it in place keeps the full 81 cents per euro working. For money earned through the business, the company wrapper wins before the investment question even starts.

When private investing is better

Personal savings on which you already paid tax are better kept privately if they are under or near the allowance. Private investing is also better in years with high returns. In box 3, you only pay tax on the notional yield, while the BV pays tax on the full gain. Over a long period of strong returns, private investing can do better than the company. For this reason, most creators with a structure use both: the main investments inside the holding, and a private part next to it.

A general guideline

Invest business profit inside the holding. For personal savings, use the box 3 allowance first (doubled with a fiscal partner). How much you keep on each side depends on two things. The first is your salary, which can be lower than €58,000 only in a few cases. The second is borrowing up to €500,000 from the BV. The lower salary is what saves tax. At €36,000 in place of €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but your tax stays the same. Calculate it with your own figures. We arrange the structure. You make the investment choices, ideally with an independent adviser. See index investing from your BV for how this works.

Frequently asked questions

Is it better to invest inside my BV or privately in the Netherlands? +

Business profit: inside the holding, because relocating it out first costs box 2 immediately. Personal savings: privately, up to the box 3 allowance. Most structured creators use both levels together.

How are investments inside a BV taxed? +

The BV pays corporate tax on the real results, at 19% up to €200,000 and 25.8% above that. Losses and costs are deductible. Box 2 tax only applies when you pay out a dividend later.

What is the box 3 allowance in 2026? +

€59,357 per person, double with a fiscal partner. Above it, a notional yield is taxed at 36%. If your real return was lower, you can show this and pay tax on the real return instead.

What changes in 2028? +

The cabinet wants to tax gains on investments in box 3 only when you sell them, from 2028. This is still a proposal. If it goes ahead, the difference between investing privately and through the BV may become smaller. It is one more reason to set up a flexible structure now.