Significant interest

Significant interest is a tax term. It refers to the situation where a private person, whether or not together with a tax partner, has an interest of 5% or more in a BV, NV or cooperative. A substantial interest is also said to exist when it concerns an interest of 5% or more in the shares of a certain kind or profit-sharing certificates.

The income from substantial interest, e.g. dividend payments received, or profits gained from the sale of shares or profit-sharing certificates, is taxed in Box 2 at a rate of 25%. The dividend tax withheld on the dividend distribution may be offset in the income tax return.

For more information on substantial interest, please contact us. We will be happy to advise you.