From 2026, investing privately will become significantly more expensive. Not because the tax rate is increasing \u2013 it remains at 36% \u2013 but because the deemed return on investments will rise: from 5.88% in 2025 to 7.78% in 2026.<\/p>\n
At the same time, the tax-free allowance will drop to \u20ac51,396 per person. For many investors, this means a higher tax burden in Box 3. It\u2019s no surprise that more people are looking for alternatives. One of those alternatives is transferring assets into a private limited company (BV) with a STAK. But how does that work, and is it a smart solution?<\/p>\n
A STAK<\/strong>, or Stichting Administratiekantoor<\/em>, is a legal structure that holds shares in a BV and issues certificates to certificate holders. The STAK has legal ownership and voting rights, while the certificate holders retain economic rights to the assets and profits. This structure is often used to separate control from economic ownership. Why is this interesting? Because a STAK allows you to structure your wealth, maintain control, and at the same time transfer assets to the next generation. Parents remain in control through the STAK board, while children receive certificates that entitle them to profits.<\/p>\n How does this work in practice? This means you can defer tax and sometimes reduce it, especially if your actual returns are lower than the deemed return. However, note that when Box 3 moves to taxation based on actual returns (planned for 2028), this advantage will diminish.<\/p>\n When should you consider a STAK? But setting up a STAK is costly and complex. You need a BV, a foundation, notarial deeds, and a governance structure. It only makes sense for substantial wealth (think at least \u20ac1 million) and<\/strong> if you have a gifting strategy.<\/p>\n Is a STAK the ultimate way out of Box 3? A STAK is not a quick fix but a strategic tool for wealthy individuals who want to:<\/p>\n Want to learn more about STAK or smart ways to reduce Box 3 tax? Schedule an introductory meeting on our website and discover which strategy fits your situation best.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" From 2026, investing privately will become significantly more expensive. Not because the tax rate is increasing \u2013 it remains at 36% \u2013 but because the deemed return on investments will rise: from 5.88% in 2025 to 7.78% in 2026. At the same time, the tax-free allowance will drop to \u20ac51,396 per person. For many investors, […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3989","post","type-post","status-publish","format-standard","hentry","category-articles"],"yoast_head":"\n
\n<\/strong>Imagine you have \u20ac1 million in private investments. In Box 3, from 2026 onwards, you pay tax on a deemed return of 7.78%, which amounts to roughly \u20ac28,000 per year.
\nIf you transfer this wealth into a BV via a STAK, you pay:<\/p>\n\n
\n<\/strong>A STAK adds real value for estate planning<\/strong>:<\/p>\n\n
\n<\/strong>Not in the first place and not always.<\/p>\n\n
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