Prinsjesdag Update 2026 – as a DGA with your BV
The Jetten cabinet's first tax announcement for the year 2027 contains many matters that affect DGAs with their own BVs. A limited number of measures work to their advantage, but unfortunately most of them work to their disadvantage.
To be well prepared, we share with you the most important changes that were shared with us from NOAB. Please note, these are only matters that are particularly important for DGAs with their own BV, like you. Apart from these measures, many more tax changes have been announced. In addition, measures were also announced last year that will come into effect from 2027 (or even later).
Something important to be mindful off. This note is written based on the content of the 2027 Tax Plan, as published on September 15, 2026. It is possible that the final decisions of the plans in the final legislation will differ. This is even more likely, as the new House of Representatives will also have an opinion on the matter. This year, the Jetten cabinet is a minority cabinet and concessions will have to be made to either the left-wing or the right-wing parties in order to successfully steer the plans through parliament.
Content of this article
Box 1 income tax rate
The income tax rate in Box 1, under which your salary from your BV is taxed, is being slightly increased.
The rates for 2027 will be as follows:
Box 1-income | IB/PH | |
From | To | |
- | €39.247 | 36,23% |
€39.247 | €78.426 | 38,16% |
€78.426 | - | 49,50% |
The percentage of 38.16% is also the rate at which deductions in the profit range, such as mortgage interest, are deducted. However, these are the ‘bare’ income tax rates. For example, the labour tax credit (AK), the general tax credit (AHK), and the income-dependent contribution under the Health Insurance Act (ZVW) have not yet been taken into account.
The general tax credit, a tax exemption enjoyed by everyone, is being slightly increased for everyone. For 2026, it amounts to a maximum of €3,115; in 2027, it will be a maximum of €3,154.
The labour tax credit, to which you are also entitled as a director-major shareholder, is also being increased from a maximum of €5,712 by an additional €173, alongside the inflation adjustment, to a maximum of €5,929. However, these are provisional figures. This will be adjusted in mid-November, when the statutory minimum wage for 2027 is determined.
You are also liable for an income-dependent ZVW contribution on your director-major shareholder salary. For you as a director-major shareholder for 2027, this amounts to 5.02%, with a maximum contribution income of €82,547. These are also provisional figures. The maximum premium will then amount to €4,143.
DGA-Salary
The minimum salary that should be paid to a director-major shareholder on a full-time basis amounts to €58,000 in 2026. The amount for 2027 is not yet known. This is expected to be announced at the end of December 2026.
The matter surrounding the remuneration of a DGA is complex. However, because an increase in the DGA salary affects other income-dependent benefits, such as the general tax credit, the employment tax credit, the income-dependent health insurance contribution (ZVW), and possibly other income-dependent schemes, that salary increase results in a relatively high amount of income tax. Often more than the savings for the BV due to those extra salary costs. In other words, paying out dividends is often cheaper than paying out extra salary. But this, too, requires a tailored approach.
Box 2 rate
The Box 2 tax rate has been in somewhat calmer waters in recent years. Up to and including 2023, it was simply a single rate of 25% for dividends received from shares and capital gains on shares in your own private limited company, but as of 2024, the rate is differentiated into two brackets. That system has not been adjusted in recent years.
Schematically, the Box 2 levy is as follows:
Year | Low Bracket | Low rate | High rate |
2024 | €67.000 | 24,5% | 33,0% |
2025 | €67.804 | 24,5% | 31,0% |
2026 | €69.843 | 24,5% | 31,0% |
2027 | €69.607 | 24,5% | 31,0% |
Please note, however, that for the first time since 2025, the general tax credit (AHK) is being reduced based on Box 2 income. This also applies to the years 2026 and 2027, specifically for income up to €78,426. After that, you will no longer receive the general tax credit.
What does this mean if, for example, you are a Director-Major Shareholder (DGA) with a salary of €58,000? In that case, the effective Box 2 rate is:
Box 2-tax rate 24,5%
AHK reduction 6,5% (rounded)
Total 31,0%
This stands out, because the high Box 2 tax rate is also 31%. From a fiscal perspective, therefore, distributing dividends is actually only attractive if the aggregate income of you and/or your partner exceeds €78,426.
However, be mindful in any case, as the distribution of dividends can also affect all kinds of tax credits, allowances, and other income-related schemes, such as the personal deduction (think of deductible medical expenses and donations), the elderly tax credit, the healthcare allowance, the housing allowance, the childcare allowance, the income-related combination tax credit, and the child budget. Many schemes in the Netherlands are income-dependent. The higher the income, the less one can make use of these schemes. The distribution of dividends is a form of income, which may result in those schemes being utilized to a lesser extent.
Therefore it is wise, before you distribute dividends from your own BV, to consult with us first so that you know where you stand. We call this outlining a dividend policy. And if you do want to distribute dividends, we can determine the optimal dividend and when it is best to distribute it. This is especially important if you wish to make a major purchase using funds from your own BV.
Corporate Income Tax
Corporate income tax will once again remain unchanged next year. The first €200,000 bracket remains taxed at 19%, and everything above that at 25.8%. This marks the fifth consecutive year that corporate income tax rates remain unchanged. This is relatively unique in the current tax landscape.
Because corporate income tax has two brackets, it is important to carefully consider the distribution of profits within multiple BVs. We can support you in optimizing the tax situation of your BVs. Consider, for example, a holding company with a profit of €50,000 and an operating company with a profit of €350,000. Together, they generate a profit of €400,000. However, part of the operating company's profit is taxed at 25.8%, while the holding company still has ‘room’ in the first bracket of 19%. Under certain circumstances, it is possible to influence and manage taxable profits. For example, through an interim fiscal unity for corporate income tax purposes. This allows for relatively simple savings in corporate income tax. In the example mentioned above, this amounts to a maximum of €13,600.
Integral rate
If you generate a profit in your BV, you first pay corporate income tax. If you subsequently distribute that net profit as a dividend, you pay Box 2 tax on that dividend as well. Both taxes are progressive.
This is expressed in a table as follows:
Taxation Box 2 rate | Profit ≤ €200.000 | Profit > €200.000 | ||
24,5% | 31,0% | 24,5% | 31,0% | |
Profit BV | 100,00% | 100,00% | 100,00% | 100,00% |
Corporate Income Tax | -19,00% | -19,00% | -25,80% | -25,80% |
Net profit | 81,00% | 81,00% | 74,20% | 74,20% |
Box 2 levy | -19,845% | -25,110% | -18,179% | -23,002% |
Net Dividend | 61,155% | 55,890% | 56,021% | 51,198% |
Integral income tax/corporate tax rate | 38,845% | 44,110% | 43,979% | 48,802% |
Someone who manages to spread their profits, ensuring their corporate tax rate does not exceed 19%, and who regularly distributes dividends so that their Box 2 tax liability does not exceed 24.5%, ultimately pays only 38.845% in full tax.
In a worst-case scenario, where the profit in the BV is taxed at 25.8% and the dividend is subsequently taxed at the high Box 2 bracket of 31%, the Director-Major Shareholder pays a total of 48.802% in tax.
This illustrates the importance of good tax management: in concrete terms, it can sometimes save a significant amount of tax.
Innovation box for SMEs
The Innovation Box is a provision in Corporate Income Tax (Vpb) whereby benefits from self-developed intangible assets can effectively be taxed at a reduced rate (9% instead of a maximum of 25.8%). In that case, 25% of the profit is designated as the net balance of benefits from intangible assets and taxed accordingly under the Innovation Box. In 2026, this flat-rate amount is still capped at €25,000 (per year and per taxpayer). For the sake of clarity, an RVO decision is always required.
The innovation box has two systems:
apply based on an individual agreement with the Tax and Customs Administration via a settlement agreement (VSO). This usually has a longer duration, e.g. 5 years;
the flat-rate scheme, specifically intended for SMEs, which is relatively simple to apply.
To do justice to the fact that profit from an intangible asset usually does not materialize in just one year, it was decided to (fictitiously) spread the profit over three years, namely over the year in which the intangible asset arises and the two subsequent years.
So, what is the change? The maximum in the Innovation Box for SMEs is being increased from €25,000 to €100,000. This can yield a corporate income tax benefit of up to €16,400 instead of €4,200, or an improvement of €12,600. This increase in the maximum from €25,000 to €100,000 takes effect as of 2027.
Energy Investment Allowance (EIA)
The deduction percentage for the Energy Investment Allowance (EIA) will be increased from 40% to 45.5% effective 2027.
However, please be aware if you choose to wait until 2027 to invest due to the increase in the percentage. Certain EIA investments may still appear in the 2026 Energy List, but no longer in the 2027 Energy List. This list will not be published until around Christmas. If you wish to carry out those investments, it is better to do so this year rather than next year to make sure the investment will be accepted.
Incidentally, the cabinet previously announced a merger of the EIA, the Environmental Investment Allowance (MIA), and accelerated depreciation for environmental investments (VAMIL), but we find no mention of this in the 2027 Tax announcement.
Abolishment of exemption for industry-specific products
The exemption for industry-specific products under the Work-related Costs Scheme (WKR) will be abolished in 2027.
This concerns the tax-free discount that employers can give their employees of up to €500 per year for their own products, with a maximum discount of 20%. Examples include staff discounts on groceries, clothing, electronics, family subscriptions, flight tickets, mortgage advice, or insurance premiums.
Pseudo levy for passenger cars
Furthermore, an important legislative change has been announced for employers who provide a company car to their employees. This is a new measure that takes effect on January 1, 2027. This may also affect you as a DGA, because you are an employee of your own BV as the employer.
In short, the regulation works as follows: the employer must personally pay an additional amount of payroll tax in the form of a final levy, equal to 12% of the car's list price. Only if the car is older than 30 years is the 12% tax calculated on the fair market value instead of the list price. Suppose you have an employee with a company car valued at €50,000. This will cost you 12% x €50,000 = €6,000 in final levy per year. Please note that this is a tax you must pay yourself; you may not pass it on to your employee.
The final levy is calculated per calendar month, but as an employer, you only have to pay it in the second month following the end of the relevant calendar year. This applies for the first time regarding 2027, so the payment must be made for the first time in February 2028.
When does this pseudo-levy apply:
if an employer makes a passenger car available to an employee, which the employee is also permitted to use privately. Private use also includes commuting. If an employee does not use the car privately, not even for commuting, the pseudo-levy does not apply;
it applies only to cars with CO2 emissions. It does not apply to a completely emission-free car. However, it does apply to hybrid cars;
it applies to all types of cars that are not completely emission-free, including, for example, campervans, passenger vans for healthcare transport (with a maximum of 9 seats), and even hearses. It does not apply to, for example, delivery vans, motorcycles, and tractors.
This tax is entirely separate from the tax the employee already pays as a taxable benefit for private use. It is an additional tax for the employer.
Fortunately, a transitional arrangement does apply. It comes down to this:
the final levy applies only to cars that are made available for the first time on or after January 1, 2027;
if an employee is already provided with a car before January 1, 2027, the employer does not yet have to pay a final levy on this;
but the latter only applies until January 1, 2031. If, for example, you make a new petrol or diesel car with a 5-year lease contract available to your employee on December 1, 2026, a remittance obligation still applies to that car from January 1, 2031.
Box 3
Since 2021, there has been turmoil regarding Box 3, the tax levied on savings and investments. And this chaos has only worsened in recent months, even after Prinsjesdag 2026.
The latest development is that a new law has been enacted: the Box 3 Act on Actual Returns. It was originally scheduled to take effect in 2028. The House of Representatives has already accepted the bill, but the Senate has not yet.
In short, the Box 3 Act on Actual Returns comes down to this:
You will pay tax on your actual return in Box 3. Consequently, the system of the notional return is completely abolished;
You will receive a tax-free income of €1,800 per person. For tax partners, this amounts to €3,600 combined;
If you incur losses in a year, for example due to a stock market crash, you may offset that loss against subsequent years;
Expenses become deductible. This is particularly important for owners of real estate in Box 3: paid property tax, insurance premiums, maintenance costs, water board charges, etc., become deductible;
Interest expenses are also deductible, including for consumer loans;
Not only regular income (interest, dividends, rent, etc.) is taxed, but also the capital appreciation of an asset. A distinction is made between two types of assets in this regard:
a. real estate and shares in start-ups: in these cases, the increase in value is taxed upon realization, usually upon the sale of those assets. This is known as the capital gains tax system;
b. other assets (bank balances, securities, crypto, receivables, etc.): the increase in value is taxed in the year in which they occur. This is known as the capital appreciation tax system.
A number of political parties are determined that capital gains tax also applies to shares, crypto, and the like. In other words, to all assets. A number of others are not in favor of this.
Applying capital gains tax to all assets costs the state a great deal of tax revenue.
The current state of affairs is that the Cabinet will present concrete proposals to resolve this impasse in the Spring Memorandum 2027, which will be published around May 2027.
Other measures
In addition to the above measures, a number of tax matters will change that may be important for you as a DGA with your own BV.
A brief (certainly not exhaustive) list of these is as follows:
the maximum tax-free travel allowance has been increased by €0.02 to €0.25 (retroactive to January 1, 2026);
abolition of the reduced VAT rate for hot air balloon flights (2028);
abolition of the excise duty reduction for small brewers (2028);
abolition of the low VAT rate for ornamental horticulture (2028).
Other important matters in the future
The cabinet has already fired a warning shot regarding a number of other matters they intend to address. A few of these may also be of importance to you.
There is increasing talk of abolishing mortgage interest in the long term. That will not happen during this cabinet term, but it is very likely that it will be changed in the future.
The tax authorities are targeting partnerships between a DGA and his BV. There is a possibility that an existing general partnership (VOF) or professional partnership between the DGA and his own BV will no longer be permitted for tax purposes.
A mandatory labour disability insurance (AOV) for entrepreneurs has been announced. However, this only applies to entrepreneurs subject to income tax, such as owners of a sole proprietorship. This does not apply to you as a DGA.
The issues surrounding self-employed professionals also continue to evolve:
- On January 1, 2027, legislation will come into effect stipulating that if a self-employed professional receives an hourly wage of €38 (2026 standard) or less, they are deemed to be an employee of the client. The employer can then still prove the contrary, that the self-employed professional is genuinely self-employed and not an employee, but the burden of proof for this lies with the employer;
- The Self-Employed Persons Act will likely come into effect on January 1, 2028. However, that law is still under construction.
In conclusion, regarding Prinsjesdag 2026 for DGA with their own BV.
This note outlines the key changes for Directors-Major Shareholders (DGA) with their own private limited company (BV) effective on Prinsjesdag 2026. To understand the concrete implications of these new developments, we would be happy to review your situation with you to optimize it from a tax perspective.
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