Business or personal investing: which is more tax-efficient?
Use our free calculator to work out what’s more tax-efficient for your situation as an entrepreneur in the Netherlands.
BusinessInvesting as a business ownerBusiness or personal investing: which is more tax-efficient?
If you're an entrepreneur with a limited company (BV) in the Netherlands, it depends on your situation what's more tax-efficient: business investing or personal investing. Use our free calculator tool to figure out what's more beneficial for you.
Why does the tax differ per situation?
Different tax rules apply to business investments compared to personal investments. As a result, business investing can be more advantageous in some cases, and less so in others.
Taxes on personal investing
You invest personally when you take money out of your BV and invest it through a private account. In that case, you'll encounter the following taxes:
| Tax type | Explanation |
| Dividend tax | Money taken from your BV is treated as a dividend. You pay 15% tax on this (2026). |
| Box 2 tax | On the gross dividend amount, you pay tax in box 2: income from a substantial interest. The dividend tax already paid can be offset against this. |
| Box 3 tax | On the money you then invest personally, you pay wealth tax in box 3. The tax-free allowance is not taxed; everything above it is. |
Taxes on business investing
You invest through your business when you keep the money in your BV and invest from there. In that case, you need to account for the following taxes:
| Tax type | Explanation |
| Corporation tax (vennootschapsbelasting) | On profits, you pay corporation tax. This also applies to profits from business investments. |
| Dividend tax | You can choose to pay out some or all of the investment profits to yourself. Your BV then pays dividend tax on this. In 2026, this is 15%. |
Box 2 tax | On the gross dividend amount, you pay tax in box 2: income from a substantial interest. The dividend tax already paid can be offset against this. |
Calculate it yourself
To find out which option is more advantageous for you, you'll need to run the numbers. As a tool, you can use our calculator, which lets you calculate the tax burden for both personal and business investing based on:
- profit from your business
- any dividend paid out from your BV
- the size of your capital
- your time horizon
The calculator shows you the tax burden for both personal and business investing, giving you a clear picture of which of the 2 options suits you best.
Business or personal investing?
Use the calculator (in Dutch) to find out what's more tax-efficient for you.
Rosanne
Copywriter, Peaks
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