{"id":1413,"date":"2023-09-29T08:55:25","date_gmt":"2023-09-29T06:55:25","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/verdere-stijging-tarief-box-2-overweeg-dividend-uitkering-in-2023\/"},"modified":"2026-03-03T10:34:36","modified_gmt":"2026-03-03T09:34:36","slug":"further-increase-in-box-2-rate-consider-dividend-payment-in-2023","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/verdere-stijging-tarief-box-2-overweeg-dividend-uitkering-in-2023\/","title":{"rendered":"Further increase in box 2 rate: consider dividend payment in 2023"},"content":{"rendered":"<p>As we have previously <a href=\"https:\/\/vwg.nl\/en\/nieuws\/consider-dividend-payment-in-2023\/\"><strong>announced<\/strong><\/a> the cabinet planned to increase the Considerable Interest Rate (hereinafter AB rate) from 26.9% to 31% with effect from 2024. Last Friday, in response to <a href=\"https:\/\/www.tweedekamer.nl\/kamerstukken\/detail?id=2023Z15670&amp;did=2023D38267\" target=\"_blank\" rel=\"noopener\"><strong>Klaver motion<\/strong><\/a> decided to further increase the AB rate to 33%. This means an increase in the tax levy in 2024 by 21% compared to the tax levy in 2023. This levy applies to all profit reserves present and therefore also to profits accumulated in the B.V. in the past. The passing of this motion makes it even more important to make a consideration with regard to paying dividends in 2023.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Tax break dividend payout in 2023<\/strong><\/p>\n\n\n\n<p>By still distributing dividends in 2023, you can avoid 21% of taxation compared to distributing in 2024. As far as the benefit from AB is less than \u20ac67,000 (tax partners \u20ac134,000), by the way, the situation is different because a lower AB rate of 24.5% applies in this range from 2024, so paying out dividends only in 2024 is actually more advantageous. Given the huge gap between 24.5% and 33%, it may also just be that the low AB rate will also be raised further in the future.<\/p>\n\n\n\n<p>Suppose your BV has a value of \u20ac1,000,000 and this amount can and may be distributed to you by the BV. Then the AB claim will be \u20ac269,000 in 2023 and \u20ac324,305 in 2024. If, for example given your age (the investment assets in the BV must be settled at the latest upon death), you foresee that the AB claim will (probably) have to be paid in one of the coming years, paying out in 2023 is more advantageous. After all, you will then pay \u20ac55,305 (21%) less AB tax.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Other considerations<\/strong><\/p>\n\n\n\n<p>Besides the further increase in the box 2 rate, the Excessive Borrowing Act may also play a role in the consideration of a dividend payment in 2023. (read <a href=\"https:\/\/vwg.nl\/en\/nieuws\/wet-excessief-lenen-bij-eigen-vennootschap\/\"><strong>here<\/strong><\/a> more on the excessive borrowing law).<\/p>\n\n\n\n<p>It remains a personal consideration, whether it will be beneficial to settle the AB tax in 2023 at 26.9%. These choices depend on the return you lose by paying the Tax Office earlier versus the likelihood of facing a 33% levy due to desired dividend payments or death.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-x-large-font-size\"><strong>Dividend payment desired?<\/strong><\/p>\n\n\n\n<p>Given the 21% increase in taxation, it is important to consider paying a dividend in 2023. If you are considering paying a dividend in 2023, you still have about 3 months to make this consideration. VWG will be happy to help you with this consideration.<\/p>","protected":false},"excerpt":{"rendered":"<p>Zoals wij eerder hebben aangekondigd was het kabinet voornemens om met ingang van 2024 het Aanmerkelijk belang-tarief (hierna AB-tarief) te verhogen van 26,9% naar 31%. Afgelopen vrijdag heeft het kabinet naar aanleiding van motie Klaver besloten om het AB-tarief nog verder te verhogen naar 33%. Dit betekent een toename van de belastingheffing in 2024 met [&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-1413","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1413","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=1413"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1413\/revisions"}],"predecessor-version":[{"id":3425,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1413\/revisions\/3425"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}