Box 3 vs Box 2 Tax Comparison Tool
Compare Dutch Box 3 (2028 proposed 36% tax) vs Box 2 (private company) over 30 years
⚠️ Disclaimer: This tool is for educational purposes only and may contain errors or inaccuracies. Always verify the calculations independently and consult a qualified tax advisor before making any financial decisions. Tax laws may change and individual circumstances vary.
€
€
Total: €1.000.000
0%20%200%
€
€
€
Note: Legal minimum is €56,000 in 2025
€
Tip: €68,843 maximizes low-tier dividend tax rate (24.5%)
📘 Box 3
€ 4.734.136
Total Tax: € 2.078.655
Effective Rate: 35.76%
📗 Box 2
€ 5.192.293
Total Tax: € 2.746.016
Effective Rate: 39.58%
🏆 Winner
📗 Box 2
Difference: € 458.157
Break-even: Year 1
💸 Tax Cost (Box 2)
€ 5.428.684
Tax Paid: € 2.746.016
Missed Growth: € 2.682.668
| Metric | Year 10 | Year 20 | Year 30 |
|---|---|---|---|
| Box 3 | € 1.738.397 | € 2.869.887 | € 4.734.136 |
| Box 2 | € 1.752.530 | € 2.978.252 | € 5.192.293 |
| Difference (Box 2 - Box 3) | € 14.133 | € 108.366 | € 458.157 |
See exactly how we calculate net worth for each year, step by step.
📊 Year 0 Comparison
Box 3 Net Worth
€ 1.051.650
Box 2 Liquidation Net Worth
€ 1.051.611
Difference
€ -39
Box 3 - Year 0
+💰 Starting Capital (Year Begin)
€ 1.000.000
ACTIVE CAPITAL (0%)
Passive Capital (100%)
€ 1.000.000
📊 RETURNS ON CAPITAL
+🌱 Passive Returns (8% on passive)
€ 80.000
= Subtotal After Returns
€ 1.080.000
💸 TAX CALCULATION
Total Gains
€ 80.000
- Tax Exemption
€ 1.250
= Taxable Gains
€ 78.750
- Box 3 Tax (36%)
€ 28.350
= Subtotal After Tax
€ 1.051.650
✅ NET WORTH (After All Taxes)
€ 1.051.650
Box 2 - Year 0
+💰 Starting Capital in BV (Year Begin)
€ 1.000.000
Active Capital (0%)
Passive Capital (100%)
€ 1.000.000
📊 RETURNS ON BV CAPITAL
+🌱 Passive Returns (8%, tax-deferred)
€ 80.000
= Subtotal After Returns
€ 1.080.000
💳 COSTS (Tax Deductible in BV)
- BV Admin Costs
€ 2.000
- DGA Salary (gross)
€ 56.000
= Capital in BV (Year End)
€ 1.022.000
📊 Split by Activity Type:
↳ Active Capital: €0
↳ Passive Capital: €1.022.000
€ 1.022.000
💰 Capital Composition:
↳ Original Capital: €1.000.000
€ 1.000.000
↳ Net Profit/Loss: €0
↳ Unrealized Gains: €22.000
€ 22.000
(VPB owed on unrealized: €4.180 at 19%)
👤 PERSONAL WEALTH (Outside BV)
Starting Personal Investments
Starting Personal Cash
💼 DGA Salary Breakdown:
Gross Salary: €56.000
€ 56.000
- Gross Income Tax (37%)
€ 20.703
+ Tax Credit (Algemene): €1.461
€ 1.461
+ Tax Credit (Arbeidskorting): €4.367
€ 4.367
= Net Income Tax
€ 14.875
- ZVW (5.3%)
€ 2.968
+ Net Salary Received (32% effective rate)
€ 38.157
= Personal Investments (Year End)
= Personal Cash (Year End)
€ 38.157
💰 LIQUIDATION CALCULATION
📊 Latent VPB on Unrealized Passive Gains:
- Tier 1: €22.000 × 19%
€ 4.180
= Total VPB
€ 4.180
📊 Latent Dividend Tax:
Total Profit: €22.000
€ 22.000
- VPB Tax: €4.180
€ 4.180
= Taxable Dividend: €17.820
€ 17.820
- Tier 1: €17.820 × 24.5%
€ 4.366
= Total Box 2 Tax
€ 4.366
📊 Total Assets Breakdown:
= BV Capital (€1.022.000)
€ 1.022.000
+ Personal Investments (€0)
+ Personal Cash (€38.157)
€ 38.157
= Total Assets
€ 1.060.157
💰 Final Calculation:
Total Assets
€ 1.060.157
- Latent VPB Tax
€ 4.180
- Latent Dividend Tax
€ 4.366
✅ NET WORTH (After All Taxes)
€ 1.051.611
Built for comparing Dutch tax structures | Data based on 2026 rates and proposed 2028 changes