Box 3 vs Box 2 Tax Comparison Tool
Compare Dutch Box 3 (2028 proposed 36% tax) vs Box 2 (private company) over 30 years
Input Parameters
Active Capital: Day trading, close positions yearly
• Box 3: Taxed yearly (36%)
• Box 2: Pay VPB tax each year
Passive Capital: Buy & hold ETFs, never sell
• Box 3: Taxed yearly (36% on unrealized gains)
• Box 2: NO VPB tax, compounds tax-free!
Profit Flow:
• Fixed profit → flows to passive (doesn't scale)
• % profit → flows to active (scales with capital)
Percentage: Returns grow with capital (e.g., 15% of active capital)
Fixed: Constant profit each year (e.g., €20,000 from day trading)
Note: Legal minimum is €56,000 in 2025
Tip: €68,843 maximizes low-tier dividend tax rate (24.5%)
Detailed Comparison
Box 3 Final
€ 502.694
Total Tax: € 204.718
Effective Rate: 50.84%
BV Final (Liquidation)
€ 492.762
Gross: € 492.762
Latent Box 2 Tax: € 347.313
Winner (After Liquidation)
Box 3
Difference: € 9.931
| Metric | Year 10 | Year 20 | Year 30 |
|---|---|---|---|
| Box 3 Net Worth | € 179.630 | € 301.651 | € 502.694 |
| BV Liquidation Net Worth | € 160.294 | € 268.752 | € 492.762 |
| Difference (BV Liq - Box 3) | € -19.336 | € -32.899 | € -9.931 |
Year-by-Year Waterfall Breakdown
See exactly how we calculate net worth for each year, step by step.
Year 0 Comparison
Box 3 Scenario - Net Worth Growth
Box 3: All capital grows together. Taxes are paid annually on gains (both realized and unrealized).
Box 2 Scenario - Wealth Components (Stacked)
Capital in Box 2: Grows with profits after VPB tax, reduced by dividend payouts and salary
Personal Investments (from Dividends): Net dividends reinvested, grow at passive return rate, taxed under Box 3
Personal Investments (from Salary): Net DGA salary reinvested, grows at passive return rate, taxed under Box 3
💡 Both personal investment types are grouped together (different shades of blue) since they're both invested privately and taxed the same way under Box 3
Box 3 - Yearly Tax Paid
Simple: 36% tax on gains after €1,250 exemption. Tax increases as capital and gains grow.
Box 2 - Yearly Tax Breakdown (Stacked)
VPB Tax: 19% up to €200k profit, then 25.8% above (paid yearly)
Dividend Tax (Box 2): 24.5% up to €67k, then 33% above (only on paid dividends)
Box 3 Tax on Personal: 36% on gains from reinvested dividends and salary
Latent Box 2 Tax: Tax you'd owe if you liquidated all Box 2 profits (grows over time)
Note: Higher VPB rate (25.8%) kicks in when yearly profit exceeds €200k
Year-by-Year Comparison
| Year | Box 3 | Box 2 | Difference | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net Worth | Tax Paid | In Box 2 | Active Cap | Passive Cap | Unrealized | Pers. Inv. | Return Div | Cash | Return Sal | Liq. Worth | VPB Tax | Latent Tax | Difference | |
| 0 | € 105.570 | € 2.430 | € 106.000 | € 0 | € 106.000 | € 8.000 | € 0 | € 0 | € 0 | € 0 | € 103.669 | € 0 | € 2.331 | € -1.901 |
| 5 | € 138.001 | € 3.319 | € 144.016 | € 0 | € 144.016 | € 56.016 | € 0 | € 0 | € 0 | € 0 | € 126.918 | € 0 | € 17.098 | € -11.084 |
| 10 | € 179.630 | € 4.459 | € 199.873 | € 0 | € 199.873 | € 121.873 | € 0 | € 0 | € 0 | € 0 | € 160.294 | € 0 | € 39.579 | € -19.336 |
| 15 | € 233.064 | € 5.923 | € 281.946 | € 0 | € 281.946 | € 213.946 | € 0 | € 0 | € 0 | € 0 | € 206.164 | € 0 | € 75.781 | € -26.899 |
| 20 | € 301.651 | € 7.802 | € 402.538 | € 0 | € 402.538 | € 344.538 | € 0 | € 0 | € 0 | € 0 | € 268.752 | € 0 | € 133.786 | € -32.899 |
| 25 | € 389.689 | € 10.214 | € 579.726 | € 0 | € 579.726 | € 531.726 | € 0 | € 0 | € 0 | € 0 | € 359.469 | € 0 | € 220.257 | € -30.220 |
| 30 | € 502.694 | € 13.310 | € 840.075 | € 0 | € 840.075 | € 802.075 | € 0 | € 0 | € 0 | € 0 | € 492.762 | € 0 | € 347.313 | € -9.931 |
Pers. Inv.: Cumulative net dividends paid from Box 2
Return Div: Returns earned on personal investments this year (passive return rate)
Cash: Cumulative net DGA salary
Return Sal: Returns earned on cash this year (passive return rate)
Liq. Worth: Net worth if all Box 2 profits liquidated (includes latent Box 2 tax)
Note: Both personal investments and cash grow at the passive return rate and are taxed together under Box 3
Methodology
Box 3 (Personal Wealth)
- Tax rate: 36% on actual returns (proposed 2028)
- Tax-free allowance: €1,250 per year
- Taxed on both realized and unrealized gains
- No cost deductions allowed
Box 2 (Private Company)
- Corporate tax (VPB): 19% up to €200k, 25.8% above
- Dividend tax (Box 2): 24.5% up to €67k, 33% above
- DGA salary taxed in Box 1: Progressive rates up to 49.5%
- Costs and salary are tax-deductible
- Profits can be reinvested without immediate dividend tax
Calculation Details
The simulation runs for 30 years, compounding returns annually. For Box 3, taxes are paid yearly on all gains. For Box 2, corporate tax is paid on profits after costs and salary, with optional dividend distributions subject to Box 2 dividend tax. The net worth comparison includes all accumulated wealth in both scenarios.
Built for comparing Dutch tax structures | Data based on 2026 rates and proposed 2028 changes