Box 3 or BV: investment scenario comparison

Compare personal investing and investing through a BV: Box 3 (current), VAB (2028), BV / VPB, BV costs, Box 2 and year-by-year break-even points.

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BOX 3 / BV INVESTMENT MODEL

Example scenario: Box 3 vs BV over 15 years

Default assumptions: personal funds, €500,000 starting capital, no annual contribution, 10.0% annual return, €2,500 annual BV costs, buy-and-hold VPB timing and Box 2 withdrawal at 24.5%.

Tax year 2026 · nominal
Box 3 currentyear 15
€1,539,054

Personal investing under the current Box 3 model.

VAB scenarioyear 15
€1,283,478

Scenario with annual tax on actual return / paper gains.

BV after withdrawal24.5% Box 2
€1,355,733

BV result after VPB, annual costs and personal dividend withdrawal.

BV inside before Box 2 withdrawal
€1,633,421
Inside BV result can be higher than personal investing
Difference: BV after withdrawal vs Box 3 current
−€183,321
Full personal extraction changes the comparison
Cumulative current Box 3 tax
€298,593
Total across the 15-year scenario
Cumulative VAB tax
€425,519
Annual tax on actual return in the VAB scenario
This static fallback is the same default scenario that loads interactively when JavaScript is enabled. Change the sliders to test your own return, horizon, BV costs, source of funds and withdrawal strategy.