Income tax

Income of natural persons residing or tax in the Netherlands, is subject to income taxation under the Income Tax Act 2001. If a holder eyecon has a stake of less than 5% in the eyeventure, the total value will the Eyecons taxed in Box 3 (reference date 1 January).

 

A eyecon holder with an interest greater than 5% will be taxed in Box 2.

 

Consult your tax advisor for more information.

 

Corporate tax

If the eyeconholder is a company (BV, NV Cooperatives), then the actual returns are subject to corporate tax. In case of an (indirect) interest of more than 5% share of total eyecons, the participation exemption usually applies.


We recommend that you always consult with your tax advisor in this situation.