Dutch debate is focusing on households with high net wealth and modest annual income tax bills. On 1 January 2024, 451,800 private households had net wealth of at least €1 million. Net wealth is assets minus debts on one date. It is different from annual income, available cash and tax paid.
Why this matters
A founder’s company value and private taxable income take separate routes. Salary is taxed in Box 1. Dividends and gains on a substantial interest generally fall in Box 2. Private savings and investments can fall in Box 3. For 2026, the customary wage is generally the highest applicable amount: comparable pay, the highest employee wage, or €58,000. Payroll, dividend resolutions, loan agreements, bank movements, accounts and tax returns must match.
Example
A founder’s BV keeps cash for payroll, supplier invoices, stock and loan repayments. It pays no dividend that year, so there is no Box 2 dividend income. The founder also has a loan from the BV. If combined debt with a fiscal partner exceeds €500,000 at year-end, the excess can generally be taxed in Box 2. The loan remains in the accounts. Keep written terms, interest, repayments and suitable security.
XTROVERSO tips
- Map where the value sits. List company shares, property, investments, private cash and debts separately. Net wealth is not the same as cash available to spend.
- Review the salary file. Match the founder’s role, hours and comparable pay to payroll records. Record the basis for the 2026 customary wage.
- Check shareholder loans. Reconcile the agreement, interest, repayments and year-end balance. Review the €500,000 boundary before the year closes.
- Test dividends against cash. Compare each proposed dividend with the cash forecast. Include payroll, tax, supplier invoices, debt repayments and planned investment.
- Keep Box 3 evidence ready. Retain records of income, debts, valuations and annual value changes. A lower actual return may reduce tax when properly reported and supported.
Need your salary, dividends, shareholder loans or private tax records reviewed? Our team can help prepare the file
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Taxence - Hoeveel miljonairs betalen geen of nauwelijks inkomstenbelasting?
- CBS StatLine - Vermogen van huishoudens
- CBS - Vermogensverdeling in beeld
- Belastingdienst - Inkomsten uit aanmerkelijk belang
- Belastingdienst - Loon en aanmerkelijk belang
- Belastingdienst - Excessief lenen van de bv
- Belastingdienst - Wat is mijn werkelijk rendement?
- Rijksoverheid - Tijdlijn werkelijk rendement box 3
