For business owners and shareholders holding more than 5% of a company's shares, this news could be an important milestone in their financial planning.
For those unfamiliar with the details, Box 2 is designed to tax income earned by co-owners of businesses who own more than 5% of the company's shares. This means that it is not just income from wages, but specifically the profits earned from running a business (in the form of dividends or income from the sale of shares). In 2023, the tax rate in Box 2 was 26,9%. From 1 January 2024, the system changed, as two tax scales were introduced - low and high rates: a rate of 24,5% applies to income up to €67, and income above this amount is taxed at a rate of 000%.
However, we are probably in for a change for the better!
There is information that the maximum rate (33%) may fall to 2025% from 31. This is a small but significant reduction, which opens up new opportunities for businessmen. For those planning large dividend payments or selling a business, we recommend discussing this with our tax consultants - perhaps it is better for you put it off until next year.
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Publication date: 29.08.2024/XNUMX/XNUMX
