Income from substantial interest - Box 2

When you own 5% or more of the shares in a legal entity with limited liability, you are considered as a substantial shareholder. In that situation, the shares you hold are not considered as a normal investment, but as a substantial interest. Income from substantial interest includes: 

- dividends from the company in which you hold a substantial interest
- gain or loss on sale (or liquidation)
- (deemed) interest paid to you with respect to a current account that you between you and the company in which you hold a substantial interest (can be partly be considered as Box 1 income!)

Also if you have a loan of more than EUR 500.000 with the company in which you hold a substantial interest (principal residence mortgage excluded), the part of the loan that exceeds EUR 500.000, is considered as income in Box 2.