Box 2 tax rate split into two brackets with higher top rate

Box 2 (income from substantial interest in a company — typically owners of 5%+ of shares) was split into two brackets from 1 January 2024: 24.5% on the first €67,000 of dividend/substantial-interest income per person per year, and 33% above that threshold. This replaced the previous flat 26.9% and is most relevant to DGA (director-major-shareholder) constructions used by entrepreneurs and expatriate founders.