Business investing means investing from your organisation – using an investment account linked to your ING business account. You do this with part of your business assets that you can spare for the long(er) term.
"}},{"componentType":"sectionTitle","title":"Tax rules for business investing"},{"componentType":"paragraph","richBody":{"value":"Do you invest from a sole proprietorship or a limited company? Then there are a few tax rules.
"}},{"componentType":"accordion","accordionList":[{"title":"Business investing: paying tax as a sole proprietorship","richBody":{"value":"On the profit from your sole proprietorship, you pay income tax. This is taxed in Box 1. If you then use part of your profit to invest, that amount is taxed in Box 3. Investments can only be counted as part of the business in exceptional cases.
You can also choose to transfer part of your business assets to your personal account and invest from there. This amount is taxed in taxed in Box 3 as private assets.
Want to know what’s most beneficial for you – business or private investing? Discuss the tax pros and cons with your accountant, bookkeeper or tax adviser.
"}},{"title":"Business investing: paying tax as a limited company","richBody":{"value":"The tax authority taxes the returns you earn from business investments within your company. This is done via corporate income tax.
You can also choose to take part of your business assets out of your limited company to invest privately. This can be done via a dividend distribution. The company withholds dividend tax and files a return. In your personal income tax return, the dividend is reported in Box 2 and taxed under the substantial interest regime. The withheld dividend tax can be offset in your income tax return.
Want to know what’s most beneficial for you, business or private investing? Discuss the tax pros and cons with your accountant, bookkeeper or tax adviser.
"}}]},{"componentType":"sectionTitle","title":"International business investments and taxes"},{"componentType":"paragraph","richBody":{"value":"Do you receive dividends or coupon interest on your business investments? Then you pay withholding tax on this in various countries.
The Netherlands has tax treaties with many countries.
"}},{"componentType":"accordion","accordionList":[{"title":"Withholding tax: receiving dividends from abroad","richBody":{"value":"Does the Netherlands have a treaty with the country where the dividend income comes from? Then you may be entitled to (partial) exemption or refund of the tax withheld or to be withheld. This depends on the agreements made in the tax treaty.
Your accountant, bookkeeper or tax adviser can tell you more about this.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/vermogen/teruggaaf_of_vrijstelling_van_buitenlandse_bronbelasting/","text":"Read more on Belastingdienst.nl (Dutch)"}]},{"title":"Dividend tax: from the Netherlands to abroad","richBody":{"value":"Do you invest as a business? And do you receive dividends from a company based in the Netherlands while you, as an entrepreneur, are based outside the Netherlands? Then you may be entitled to a (partial) refund of dividend tax.
Your accountant, bookkeeper or tax adviser can tell you more about this.
"},"textLinks":[{"url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/dividendbelasting/als_u_dividend_ontvangt/ontvanger_dividend_in_buitenland_teruggaaf_dividendbelasting/ontvanger_dividend_in_buitenland_teruggaaf_dividendbelasting","text":"Read more on Belastingdienst.nl (Dutch)"}]},{"title":"Help with lower withholding tax rates","richBody":{"value":"For some of the countries with which treaties have been concluded, we can help you qualify directly for lower withholding tax rates. This is called ‘Relieve at Source’.
We can also reclaim any excess withholding tax for you. This is called ‘Tax Reclaim’.
"},"textLinks":[{"url":"/particulier/beleggen/service/terugvorderen-bronbelasting","text":"Reclaiming withholding tax: what & how (Dutch)"}]}]},{"componentType":"sectionTitle","title":"Start business investing"},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Easy Invest","intro":"The ready-made solution: no hassle, no worries","image":{"transformBaseUrl":"https://assets.ing.com/transform/8973596b-41b0-4200-ab06-dc1fa294d335/Portrait-of-happy-young-man-sitting-at-table-making-pottery","type":"image","width":5700,"original":"https://assets.ing.com/m/20b8d5c497d52ffc/original/Portrait-of-happy-young-man-sitting-at-table-making-pottery.jpg","extension":"jpg"},"link":{"url":"/en/business/investments/easy-invest"},"checkMarkList":["Popular with beginners (many customers start every week)","If sustainability matters to you too","You can start with small amounts"]},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Self Invest","intro":"Buy and sell independently","image":{"transformBaseUrl":"https://assets.ing.com/transform/2be6815b-5986-4571-995e-4ec81723aeee/A-young-girl-hugs-her-father-who-is-repairing-the-wheel-of-her-bike","type":"image","width":1920,"original":"https://assets.ing.com/m/598ce9d65c61852c/original/A-young-girl-hugs-her-father-who-is-repairing-the-wheel-of-her-bike.jpg","extension":"jpg"},"link":{"url":"/en/business/investments/self-invest"},"checkMarkList":["No transaction fees for online buying and selling of funds and ETFs","Trade globally straight from the investment app","Access insights from the ING Investment Office"]},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Portfolio Management","intro":"Guided by an advisor","image":{"transformBaseUrl":"https://assets.ing.com/transform/977c707e-4707-4239-bb70-785c84b52799/A-young-man-sits-at-a-table-with-a-television-behind-him-on-which-the-camera-flash-is-reflected","type":"image","width":5616,"original":"https://assets.ing.com/m/6a744e712e13b63f/original/A-young-man-sits-at-a-table-with-a-television-behind-him-on-which-the-camera-flash-is-reflected.jpg","extension":"jpg"},"link":{"url":"/en/business/investments/portfolio-management"},"checkMarkList":["Possible from € 50.000","5 different investment strategies","Free introductory video call"]},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Pension investing","intro":"Build additional pension easily","image":{"transformBaseUrl":"https://assets.ing.com/transform/7eb07b69-741d-4672-b7ac-c3ad2db54076/A-woman-drinks-water-and-eats-food-while-talking-on-the-phone-and-working-on-her-laptop-in-a-cafe","type":"image","width":1920,"original":"https://assets.ing.com/m/12cbed0f8e5e4e3e/original/A-woman-drinks-water-and-eats-food-while-talking-on-the-phone-and-working-on-her-laptop-in-a-cafe.jpg","extension":"jpg"},"link":{"url":"/en/business/investments/pension-investing"},"checkMarkList":["Tax benefit up to 49.5% on your contributions","Contributions and accumulated value exempt from wealth tax","All via your own bank"],"promotionalLabel":{"labelType":"operational","body":"New"}}]},{"componentType":"sectionTitle","title":"Get personal advice"},{"componentType":"paragraph","richBody":{"value":"Want to know which type of business investing suits your situation best? Then schedule a free video call with one of our advisers.
"},"textLinks":[{"url":"/en/personal/savings-and-investing/afspraak-vermogen-en","text":"Plan it yourself"}]},{"componentType":"sectionTitle","title":"Good to know about investing"},{"componentType":"paragraph","richBody":{"value":"Please note: Past performance is not a guarantee of future results. The value of your investments can fluctuate. Past results offer no guarantee for the future. Investing involves risks and costs. You can lose your investment or part of it.
Investments that contribute to environmental or social goals can be part of our investment options Portfolio Management and Easy Invest. However, they do not exclusively aim to invest in such assets – investing in financially attractive companies is also important. For more information about ING’s Sustainable Investing policy, visit ing.nl/ESG.
"}},{"componentType":"linkList","componentStyle":"default","iconTitle":{"icon":{"transformBaseUrl":"https://assets.ing.com/transform/9b2c6ad3-b2ea-4db5-a2ca-1c48b46f01ae/Feedback-Light_Bulb_Outline","type":"image","width":2500,"original":"https://assets.ing.com/m/b3ad527d82eaff3/original/Feedback-Light_Bulb_Outline.png","extension":"png"},"title":"Also interesting for you"},"textLinks":[{"url":"/en/business/investments","text":"More about business investing"},{"url":"/en/business/investments/invest-business-or-private","text":"Invest business or private?"},{"url":"/en/business/investments/calculate-business-investing","text":"Calculate your return"},{"url":"/en/business/investments/investing-from-your-company","text":"Investing from your company"},{"url":"/en/business/investments/investing-for-self-employed","text":"Investing as self employed"},{"url":"/en/business/investments/investing-for-a-general-partnership","text":"Investing for a general partnership"}]}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"🛈 We offer the English information on ING.nl as an additional service. This information was translated from Dutch, and in case of any inconsistency, the original Dutch text shall prevail.
"}}]}}}