{"id":1222,"date":"2022-05-22T15:42:20","date_gmt":"2022-05-22T13:42:20","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ab-tarief-omlaag-en-omhoog-hoger-salaris-dga\/"},"modified":"2026-03-03T10:34:15","modified_gmt":"2026-03-03T09:34:15","slug":"ab-rate-down-and-up-higher-salary-for-director-and-major-shareholder","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ab-tarief-omlaag-en-omhoog-hoger-salaris-dga\/","title":{"rendered":"AB rate down and up; higher salary for directors and major shareholders"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Cabinet has, in the <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2022\/05\/20\/voorjaarsnota-2022\" target=\"_blank\" rel=\"noreferrer noopener\">Spring Memorandum 2022<\/a> the tax measures have been announced, which are intended to offset the financial shortfalls.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">AB rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The rate at which income from a substantial interest (Box 2) is taxed will be reduced from the current 26.9% to <strong>26%<\/strong>. However, at the same time, a new tax bracket is being introduced, to which a higher rate will apply, namely <strong>29,5%<\/strong>. This rate will apply to income from a substantial interest from \u20ac67,000 upwards. The AB rate applies per person, meaning that holders of a substantial interest who have a partner can each receive \u20ac67,000 in dividends from their private limited company at the 26% rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rate change will come into effect on 1 January 2024. This is just after the first reference date under the forthcoming legislation to combat excessive borrowing by directors and major shareholders. See our <a href=\"https:\/\/vwg.nl\/en\/nieuws\/wet-excessief-lenen-bij-eigen-vennootschap\/\" target=\"_blank\" rel=\"noreferrer noopener\">factsheet<\/a> on this bill.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Corporation tax rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The corporation tax rate remains at 25.8%. However, the threshold for the progressive tax bracket is being reduced from the current \u20ac395,000 to \u20ac200,000. Profits up to the amount of the tax bracket threshold will be taxed at a rate of 15% (unchanged).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Higher pay<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The holder of a substantial interest who works for the private limited company (the director and major shareholder) must receive a salary from the company. This salary must be at least 75% of the salary in the most comparable employment relationship (customary salary). This percentage is being increased to 85%. Directors and major shareholders whose salary is equal to 75% of the customary wage must then increase their salary to 85% of the customary wage.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Transfer tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under the coalition agreement, the rate of transfer tax was to be increased from 8% to 9%, but under the new plans it will be 10.1%. This rate does not apply to purchasers of properties which they intend to use as their main residence on a permanent rather than temporary basis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Retirement reserve abolished<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For entrepreneurs operating as sole traders, in a partnership or as a general partnership (VOF), the option to build up a retirement reserve will be abolished. Retirement reserves already accrued may be settled in accordance with the current rules. The intention is that self-employed people will, in the near future, be given much greater scope to build up a retirement provision under the third pillar. See our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/new-tax-rules-on-retirement-provisions\/\" target=\"_blank\" rel=\"noreferrer noopener\">New tax rules on retirement provisions<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">30% control<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The 30% scheme, under which expats working in the Netherlands can receive 30% of their remuneration tax-free, is capped at the Balkenende threshold. For 2022, this WNT threshold stands at \u20ac216,000.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het Kabinet heeft in de Voorjaarsnota 2022 de fiscale maatregelen bekend gemaakt, waarmee de financi\u00eble tegenvallers moeten worden opgevangen. AB-tarief Het tarief waartegen het inkomen uit aanmerkelijk belang (box 2) wordt belast, gaat omlaag van de huidige 26,9% naar 26%. Maar gelijktijdig wordt een nieuwe tariefschijf ge\u00efntroduceerd, waarvoor een hoger tarief zal gelden, namelijk 29,5%. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1222","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1222"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1222\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}