My Flynth

Liabilities exceeding € 500,000 taxed

 

 

There’s also a downside to the fact that the tax rate in Box 2 does not rise as fast as previously stated in the coalition agreement. As from 2020, the government wants to discourage tax deferral by taxing directors and major shareholders who have a liability in their own B.V. exceeding € 500,000 in Box 2. The exact formulation of this levy will follow in the 2020 Tax Plan. 

TIP

TIP

The government expects that this will be anticipated, which will already yield € 1.8 billion for the treasury in the coming year. If the current account liability in your business exceeds € 500,000, it would be advisable to let us look for opportunities together to prevent this levy.