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Do I have to report my stamrecht BV in my Dutch income tax return?


Do I have to report my stamrecht BV in my Dutch income tax return?


Since you will own more than 5% of the shares in the stamrecht BV the ownership is treated as a substantial interest which must be declared in Box 2. The name of the BV must be reported and also the number of shares you own. You can also mention the invested share capital. In box 2 the income related to the shares is taxable against a tax rate of 25%. Taxable income concerns dividend and capital gains. 

The periodic payments will be taxed in Box 1. These payments will be included in a payroll administration which will have to be set up once you start receiving payments out of the stamrecht. These payments are not the same as salary, although you may receive pay slips which look like salary slips. 

The value of the stamrecht BV will not have to be reported in Box 3 (since the BV is already declared in Box 2). If you have borrowed money from the BV the debt can be declared in Box 3 (if the borrowed amount is more than € 17,500) or in Box 1 if it concerns a loan for your main residence.

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