Nl Box2 Substantial Interest
Dutch box 2 (aanmerkelijk belang) for tax year 2026: income tax on a resident individual's substantial interest of 5% or more in a company. Covers who has a substantial interest (the 5% test with a fiscal partner, the family pull-in rule or meetrekregeling), regular benefits such as dividends, disposal benefits from a sale and deemed disposals (emigration, death, liquidation, falling below 5%), the acquisition price, the 2026 rates of 24.5% up to EUR 68,843 and 31% above, splitting box 2 income between fiscal partners, loss relief and the loss tax credit, the EUR 500,000 excessive borrowing rule, roll-overs and payment deferral, and the combined burden with corporate tax. Trigger on: box 2, aanmerkelijk belang, DGA dividend, verkoop aandelen bv, excessief lenen, ab-verlies. Out of scope: box 1 and box 3 (nl-income-tax), DGA salary (nl-payroll-tax), the BV's own tax (nl-corporate-tax), emigration detail (nl-cross-border).
Security AStatic scan found no risk patternsHow grading works ›
From the source SKILL.md
Box 2 taxes what an individual gets out of a company in which they hold a substantial interest (aanmerkelijk belang): dividends, sale gains and deemed sale gains. The law is chapter 4 of the Wet inkomstenbelasting 2001 (Wet IB 2001), with the rate in art. 2.12. This skill links rather than repeats:
What this skill does
Nl Box2 Substantial Interest is a community-contributed Claude Code skill in the business-ops sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/nl-box2-substantial-interest/ and loads when your prompt matches the skill's trigger.
Who uses this skill
The Nl Box2 Substantial Interest Claude Code skill is built for Claude Code users and developers across all disciplines looking for general-purpose AI assistance. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 211,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).
How to install
Free
Manual install (2 steps)
mkdir -p ~/.claude/skills/nl-box2-substantial-interest
curl -L https://claudskills.com/skills/nl-box2-substantial-interest/SKILL.md \
-o ~/.claude/skills/nl-box2-substantial-interest/SKILL.md
Or just download SKILL.md directly and drop it into ~/.claude/skills/nl-box2-substantial-interest/. Claude Code auto-discovers it on next session.
Skills live at ~/.claude/skills/nl-box2-substantial-interest/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\nl-box2-substantial-interest\SKILL.md on Windows. See the full install guide for step-by-step instructions.
Telegram
📱 Install from your phone or desktop Telegram
Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →
Pro
One-click install via the desktop app
The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.
Pro
For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.
Frequently asked questions
How do I install the Nl Box2 Substantial Interest Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy
SKILL.md from the source repository to
~/.claude/skills/nl-box2-substantial-interest/SKILL.md and restart Claude Code. Both flows are detailed at
claudskills.com/install/.
What does the Nl Box2 Substantial Interest skill do?
Dutch box 2 (aanmerkelijk belang) for tax year 2026: income tax on a resident individual's substantial interest of 5% or more in a company. Covers who has a substantial interest (the 5% test with a fiscal partner, the family pull-in rule or meetrekregeling), regular benefits such as dividends, disposal benefits from a sale and deemed disposals (emigration, death, liquidation, falling below 5%), the acquisition price, the 2026 rates of 24.5% up to EUR 68,843 and 31% above, splitting box 2 income between fiscal partners, loss relief and the loss tax credit, the EUR 500,000 excessive borrowing rule, roll-overs and payment deferral, and the combined burden with corporate tax. Trigger on: box 2, aanmerkelijk belang, DGA dividend, verkoop aandelen bv, excessief lenen, ab-verlies. Out of scope: box 1 and box 3 (nl-income-tax), DGA salary (nl-payroll-tax), the BV's own tax (nl-corporate-tax), emigration detail (nl-cross-border).
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Nl Box2 Substantial Interest skill?
Use Nl Box2 Substantial Interest when your Claude Code task falls under the General category — specifically in the business ops area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Nl Box2 Substantial Interest" or describe the task and let Claude pick). Browse related skills at
/category/general/.
What is a Claude Code skill and how does the Nl Box2 Substantial Interest skill fit in?
A Claude Code skill is a
SKILL.md file that lives under
~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Nl Box2 Substantial Interest is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at
/learn/what-is-a-claude-skill/.
Attribution & license
Cite this skill
If you reference this skill in a blog post, paper, or documentation, you can cite it as:
APA
openaccountants. (2026). Nl Box2 Substantial Interest [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/nl-box2-substantial-interest/
BibTeX
@misc{nl-box2-substantial-interest-2026,
author = {openaccountants},
title = {Nl Box2 Substantial Interest [Claude Code skill]},
year = {2026},
publisher = {ClaudSkills},
url = {https://claudskills.com/skills/nl-box2-substantial-interest/}
}Embed this skill
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Security scan
Grade A · scanned 2026-10-25 — free static scan against the OWASP Agentic Skills Top 10.
No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›
- ✓ Prompt injection
- ✓ Data exfiltration
- ✓ Supply chain
- ✓ Reverse shell
- ✓ Credentials
- ✓ Execution
- ✓ Filesystem
- ✓ Persistence
- ✓ Obfuscation
- ✓ Network
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[](https://claudskills.com/skills/nl-box2-substantial-interest/#security)
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