Pretty simple question - but I have read conflicting pieces saying in some cases capital gains is 0% in Netherlands and other places that it is 25%.

Can anyone share details on the rate of capital gains in the Netherlands for an individual? (in this case for stocks). I am a resident of Netherlands and live and work here.


Edit: To complicate this a bit further, I have the Dutch 30% Ruling and am reading that I can opt for partial non-residency status

Consequences for income tax: If you opt for partial non-resident taxpayer status, your taxable income from a substantial interest (box 2) and your taxable income from savings and investments (box 3) will, for income tax purposes, be determined according to the regulations that apply to non-resident taxpayer status. In practice, this means that, for these boxes, tax is levied on a lower amount. As a result, you pay less tax.

I am now trying to understand how this will effect it.

  • The KPMG site summary of taxes in The Netherlands states that, for residents of The Netherlands, "Dividends and capital gains are taxed at a flat rate of 25 percent."
    – not-nick
    Aug 3, 2019 at 17:53
  • @NickR only when it is a "substantial interest" aka >5% share of company
    – bp2010
    Aug 4, 2019 at 11:08

2 Answers 2

Written before Question edit.

If you have more than 5% of the shares in a company:

Taxable income under Box 2 category includes dividends and capital gains from a substantial shareholding. (inkomsten uit aanmerkelijk belang) (i.e. a shareholding of at least 5%) Income that falls into the Box 2 category is taxed at a flat rate of 25% Source

If you have less than 5% of the shares in a company, you pay no dividend or capital gain tax.

(There is a dividend tax but you can request them to return it to you so effective 0% for dutch citizens)

Your wealth is taxed:

(box 3) taxable income from savings and investments (viz. real estate) However a "theoretical capital yield" of 4% is taxed at a rate of 30% (so 1.2%) but only if the savings plus stocks of a person exceed a threshold of 25.000 euros. This will be raised to a threshold of 30.000 euros in 2018, together with other changes so that people with less wealth, pay lower taxes Source

They recently (effective from 2017) changed the system. To make it more fair, or at least they try.

It exists of a savings part and an investment part.

For the saving part they changed the 4% to 0,13% For the investment part it was changed from 4% to 5,6%

Still there don't take the facts but make an expectation which is the same for each citizen.

Until € 71.650 67% is considerd savings and 33% is considered investment

So the effective rate is 1,935%

From € 71.651 until € 989.736 21% savings and 79% investment totals in 4,451%

From € 989.737 100% invesmtent totals in 5,60%

The rate change a bit yearly to reflect the real world(this are the rates for 2019)

Dutch Source

  • Yes and that means "if you have significant assets move the ***** out of the country". I was repeatedly offered to work in the Netherlands but I would literally have had to pay more wealth tax than they where willing to pay me before taxes. NO way. THere are VERY few countries taxing wealth these days.
    – TomTom
    Aug 4, 2019 at 3:24
  • @TomTom yes it is high taxes here. but hoping the 30% ruling can help this
    – bp2010
    Aug 4, 2019 at 11:09
  • Hardly. I pay 18% capital gains tax where I live with ZERO wealth tax. As a high net worth individual the 30% rule alone makes me work in my day job for basically nothing - only to pay my wealth tax. Ridiculous. Threshhold of 25ooo EUR? Sure. That is no threshhold, that is "no money in the bank" level once you are not a student.
    – TomTom
    Aug 4, 2019 at 11:12

The main difference is the scope of the tax liability: resident taxpayers are in essence subject to tax for their world-wide income, whereas non-resident taxpayers are only subject to tax for certain specific categories of income from Dutch source.


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