It looks like with effect from 2023, income tax in Box 3 will be levied on the basis of the lump-sum savings variant. Can the savings BV be abolished then?
Savings BV
By the term savings BV, we are referring to the BVs, which were set up (years ago) to pay tax on the interest actually received on savings accounts (corporate income tax in the BV and income tax in Box 2 when profits are distributed). After all, those levies on the actual interest, from the time the savings rate dipped below 4%, were a lot lower than the income tax payable on the lump-sum return.
Flat-rate savings variant
Under the lump-sum savings variant, a lump-sum return of -0.01% is calculated for savings in Box 3 in 2022 (for 2023, this return is not yet known, but it will certainly be around 0%). The result, of course, is that savings are subject to (almost) no income tax. There is also (almost) no tax due in the savings BV, as the interest actually received is (almost) zero. But keeping the savings-BV up and running involves costs. And these mean that maintaining a savings company solely for the purpose of box 3 is no longer interesting.
Still keeping it in the air?
For reasons other than the imposition of income tax in box 3, it may be interesting to keep the savings BV in the air after all. This is because, based on current laws and regulations, the assets in a BV do not count for various schemes with an asset test. Think, for example, of healthcare and rent benefits. And the own contribution due when the Wlz or Wmo must be claimed.