Box 2 is the second box in the Dutch personal income tax system. It taxes income from a substantial shareholding (aanmerkelijk belang), defined as directly or indirectly holding at least 5% of the shares, profit rights, or voting rights in a company, whether Dutch or foreign.
Taxable income in Box 2 covers regular benefits such as dividends, plus capital gains realised when shares are sold, gifted, or deemed transferred on emigration. Since 2024 the regime applies a two-bracket structure rather than a single flat rate. The lower rate applies up to a threshold of taxable Box 2 income per taxpayer, and a higher rate applies above it.
Box 2 is especially relevant to owner-directors (directeur-grootaandeelhouders), because they typically draw income as a mix of Box 1 salary and Box 2 dividends from their own besloten vennootschap, with an anti-avoidance customary wage rule applying.