Starting in 2023, your private limited company (BV) will pay significantly more corporate tax. The tax burden will also increase for you as a managing director. Will a BV still be (tax-wise) attractive in 2023, and what are the main factors that will influence this?<\/p>\n\n\n\n
If you consistently generate a high profit, you'll sooner or later be faced with the question of whether you should incorporate your practice into a private limited company (BV). Whether this applies to you depends on the circumstances. Starting in 2023, several tax changes will make a BV less attractive in many cases, especially for professionals. What should you consider?<\/p>\n\n\n\n
Corporate tax<\/p>\n\n\n\n
Corporate income tax (Vpb) will increase in the first bracket from \u20ac15 to \u20ac19%, while the rate in the second bracket will remain at \u20ac25.8%. But that's not all: the first bracket will also be reduced from \u20ac395,000 to \u20ac200,000. As a result, the profit between<\/p>\n\n\n\n
\u20ac200,000 and \u20ac395,000 taxed at 25.8% instead of 15%.<\/p>\n\n\n\n
The customary salary for you as a managing director will also change. From 2023 onwards, you must receive a salary at least equal to that of the most comparable employment contract. In 2022, you may still be 25% below this (this is the so-called "efficiency margin"), but this margin will expire in 2023. In short: if you can earn \u20ac200,000 as a medical specialist in a hospital, the customary salary will increase from \u20ac150,000 to \u20ac150,000.<\/p>\n\n\n\n
\u20ac 200.000.<\/p>\n\n\n\n
Joint tax burden<\/p>\n\n\n\n
If you withdraw dividends, you pay tax on them in Box 2, the so-called "substantial interest tax." This rate will remain the same in 2023, at \u20ac26.9%. The combined rate, namely the corporate income tax on the BV's profit and the Box 2 tax on the substantial interest profit, will increase from \u20ac37.87TP3T to \u20ac40.79% in 2023. This applies to the first \u20ac200,000 of profit; above that, the combined tax burden is \u20ac45.76%.<\/p>\n\n\n\n
IB entrepreneurs also pay more<\/p>\n\n\n\n
But even if you run your practice as a sole proprietorship or partnership, you will pay more income tax starting in 2023, primarily due to the lower self-employed deduction. This will increase from \u20ac6,310 to \u20ac5,030 in 2023, ultimately reaching \u20ac900 in 2027. Moreover, the deduction can only be offset against a maximum of 36,93%, instead of 40% in 2022. Furthermore, the old-age reserve and the averaging scheme will be abolished. What this means for you in practice depends, of course, on your situation.<\/p>\n\n\n\n
What does this mean for you?<\/p>\n\n\n\n
With a profit of \u20ac200,000, a sole proprietor pays \u20ac77,880 in income tax in 2023, compared to \u20ac77,001 in 2022.<\/p>\n\n\n\n
If you have a private limited company (BV), the difference is greater. With the same profit, a typical salary of \u20ac48,000, and all profits distributed, you and your BV will pay a combined \u20ac73,788 in tax in 2023, compared to \u20ac70,443 in 2022. In this example, the BV will still be attractive next year, but with a higher typical salary, this could quickly change.<\/p>\n\n\n\n
lie. NB. <\/strong>This outcome is largely determined by the very low usual wage.<\/p>\n\n\n\n With a profit of more than \u20ac200,000, the joint tax burden is even higher than for the IB entrepreneur. Tip. <\/strong>If you have a private limited company (BV), you can control the timing of tax payments on the excess profit. Whether or not you should incorporate your practice into a BV requires some calculation, which you can use our calculation tool for.<\/p>\n\n\n\n to use. NB. <\/strong>Pay sufficient attention to non-fiscal arguments.<\/p>\n\n\n\n Due to higher corporate tax rates starting in 2023, a private limited company (BV) will soon become less attractive. Also, keep in mind that you will have to take into account a higher amount of customary wages.<\/em><\/p>","protected":false},"excerpt":{"rendered":" Vanaf 2023 gaat uw BV aanzienlijk meer vennootschapsbelasting betalen. Ook voor u als dga stijgt de belastingdruk. Is een BV in 2023 dan nog wel (fiscaal) aantrekkelijk en waar hangt dit vooral van af? Keuze. Als u structureel een hoge winst maakt, komt vroeg of laat de vraag op of u uw praktijk zou moeten … Read more<\/a><\/p>","protected":false},"author":1,"featured_media":424,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"%%post_title%% - %%sitetitle%%","_seopress_titles_desc":"Vanaf 2023 gaat uw BV aanzienlijk meer vennootschapsbelasting betalen. Ook voor u als dga stijgt de belastingdruk. Is een BV in 2023 dan nog wel (fiscaal) aantrekkelijk en waar hangt dit vooral van af?","_seopress_robots_index":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nieuws"],"_links":{"self":[{"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/posts\/421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/comments?post=421"}],"version-history":[{"count":2,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/posts\/421\/revisions"}],"predecessor-version":[{"id":425,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/posts\/421\/revisions\/425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/media\/424"}],"wp:attachment":[{"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/media?parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/categories?post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mrbookkeeper.nl\/en\/wp-json\/wp\/v2\/tags?post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Not just good at arithmetic.<\/strong><\/h2>\n\n\n\n