If it is up to the current government, the taxation in box 2 (income from a substantial interest – dividend and/or capital gains) will be adjusted as of 2024.

A rate of 26.90% currently applies in box 2. From 2024, box 2 will have two tax brackets. Income up to € 67,000 will be taxed at a rate of 24.5%. A rate of 31% will apply to the amount above € 67,000.

Fiscally registered partners can both use the first bracket, as a result of which a total income in box 2 up to € 134,000 will be taxed at the rate of 24.5%. This change may affect your scheduled dividend payments. It is important to be able to anticipate this well in advance.