{"id":1494,"date":"2024-05-30T06:00:00","date_gmt":"2024-05-30T04:00:00","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/hoeveel-dividend-uitkeren-in-2024\/"},"modified":"2026-03-03T10:34:44","modified_gmt":"2026-03-03T09:34:44","slug":"how-much-dividend-will-be-paid-out-in-2024","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/hoeveel-dividend-uitkeren-in-2024\/","title":{"rendered":"(How much) dividend payout in 2024?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The outline agreement between the PVV, VVD, NSC and BBB coalition refers to the \u2018substantial interest\u2019 rate. Is it advisable to pay out a dividend in 2024? If so, how much?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Significant interest<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Shareholders who hold 5% or more of the outstanding shares in a private limited company (BV) pay income tax in box 2 (income from a substantial interest) on the income derived from those shares. There are other situations in which a substantial interest applies, but for the sake of simplicity we will not consider them in this article.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Income from a substantial interest may consist of regular benefits (e.g. dividends) or capital gains (e.g. profits realised on the sale of shares). This income will be taxed at a rate of 33% in 2024, on the understanding that a lower rate of 24.5% applies to income from a substantial interest up to \u20ac67,000. Tax partners are each individually entitled to the \u20ac67,000 tax bracket, meaning that together they can receive \u20ac134,000 in income from a substantial interest each year at the lower rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Reduction in the rate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The outline agreement states that the substantial interest rate will fall from 33% to 31% with effect from 2025 (see our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/tax-measures-in-the-coalitions-outline-agreement\/\">Fiscal measures outline coalition agreement<\/a>). This makes it less attractive for the private limited company to pay out a higher dividend in 2024 than the amount taxed at the low rate of 24.5%. After all, that will be 2% points cheaper next year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The coalition\u2019s basic principle is that, on balance, measures must not place a burden on the budget. This means that the reduction in the substantial interest rate from 33% to 31%, as described above, must be offset by a measure that generates additional tax revenue. There are various options for this, from which the Cabinet yet to be formed will make a choice. One possibility is to increase (or abolish) the reduced rate of 24.5% (such an increase could also be used to finance a measure other than the reduction in the substantial interest rate).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The preliminary conclusion is that it would be prudent to wait until the end of 2024 before paying out dividends in excess of \u20ac67,000 (\u20ac134,000 for tax partners), in the hope that it will then be clear(er) how the new Government will deal with these rates in practice. A further reduction in the low-value substantial interest rate does not seem very likely.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course, there are situations in which a substantial tax liability in 2024 cannot be avoided. This is the case, for example, if a shareholder dies in 2024 (and the carry-forward scheme for business assets cannot be applied). However, it also applies if a notional regular benefit arises because, on 31 December 2024, the shareholder has debts to the private limited company (BV) exceeding \u20ac500,000 (plus the tax-deductible mortgage debt on their own home) (excessive borrowing).<\/p>","protected":false},"excerpt":{"rendered":"<p>In het hoofdlijnenakkoord van de coalitie PVV, VVD, NSC en BBB wordt het aanmerkelijk belangtarief genoemd. Is het verstandig om in 2024 dividend uit te keren? Zo ja, hoeveel? Aanmerkelijk belang Aandeelhouders die 5% of meer van de uitstaande aandelen in een BV houden, betalen over de inkomsten uit die aandelen inkomstenbelasting in box 2 [&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-1494","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1494","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=1494"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1494\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}