{"id":1034,"date":"2026-05-10T08:22:30","date_gmt":"2026-05-10T08:22:30","guid":{"rendered":"https:\/\/flytorelocation.com\/nl\/netherlands-conserving-assessment-2026\/"},"modified":"2026-05-11T20:17:07","modified_gmt":"2026-05-11T20:17:07","slug":"netherlands-conserving-assessment-2026","status":"publish","type":"page","link":"https:\/\/flytorelocation.com\/nl\/netherlands-conserving-assessment-2026\/","title":{"rendered":"Dutch Conserving Assessment on Emigration 2026: Box 2 + Annuity"},"content":{"rendered":"<div class=\"flyto-article\">\n<h1 class=\"flyto-article-title\">Dutch Conserving Assessment on Emigration 2026: Box 2 Substantial Holdings, Annuities and Pension<\/h1>\n<div class=\"flyto-byline\"><strong>Flyto Relocation Team<\/strong><span class=\"flyto-byline-sep\">\u00b7<\/span><span>Updated May 10, 2026<\/span><span class=\"flyto-byline-sep\">\u00b7<\/span><span class=\"flyto-byline-badge\">\u2713 Expert team since 2018<\/span><span class=\"flyto-byline-sep\">\u00b7<\/span><span>~2 min read<\/span><\/div>\n<div class=\"flyto-langswitch\" lang=\"en\">Also available in <a href=\"https:\/\/flytorelocation.com\/nl-nl\/conserverende-aanslag-emigratie-2026\/\" hreflang=\"nl\" rel=\"alternate\">Nederlands<\/a><\/div>\n<div class=\"flyto-tldr\">\n<p><strong>Quick answer:<\/strong> The Dutch Tax Administration imposes a conserving assessment on emigration covering latent gains \u2014 particularly Box 2 substantial-interest shares (5%+ holdings), annuities and self-administered pensions. Within the EU\/EEA, automatic deferral applies without security; outside, only with security. The assessment becomes due on disposal, surrender or after a ten-year waiting period.<\/p>\n<\/div>\n<div class=\"flyto-takeaways\">\n<h3>Key takeaways<\/h3>\n<ul>\n<li><strong>Conserving assessment<\/strong> on emigration.<\/li>\n<li><strong>Box 2<\/strong> from 5% holdings.<\/li>\n<li><strong>EU\/EEA deferral<\/strong> automatic.<\/li>\n<li><strong>Annuities and pensions<\/strong> also covered.<\/li>\n<li><strong>10-year rule<\/strong> for collection.<\/li>\n<\/ul>\n<\/div>\n<figure class=\"flyto-img\"><img src=\"https:\/\/pogjpekgbaurdexnlcsl.supabase.co\/storage\/v1\/object\/public\/content-images\/1777354179893-Flyto_x_Behind_Media_Yritysmuutto_Valokuvaaja_Nuuti_Paananen.jpg\" alt=\"Dutch Conserving Assessment on Emigration 2026 Box 2 Substantial Holdings Annuities and Pension\" loading=\"lazy\" decoding=\"async\" \/><\/figure>\n<div class=\"flyto-augment\">\n<h2>Conserverende aanslag explained: a tax bill that does not (yet) need to be paid<\/h2>\n<p>The conserverende aanslag is a hallmark of Dutch emigration tax. Issued by the Belastingdienst on the day you deregister from the BRP, it crystallises the latent income tax on three large categories of wealth that you take with you: substantial shareholdings (aanmerkelijk belang, box 2), private pension and annuity reserves (lijfrenten, pensioen) and certain capital insurance products. The bill is real, the amount is fully calculated, but payment is automatically deferred (uitstel van betaling) for ten years against most EU\/EEA countries and for foreign payment in the case of pensions.<\/p>\n<p>The point is to preserve Dutch taxing rights without forcing a fire-sale on departure. If you hold the assets for ten years without triggering the conditions (selling the AB shares, drawing down the lijfrente, surrendering the policy), the assessment is waived in full under article 26 Invorderingswet 1990. If you trigger a condition, the deferred amount becomes immediately payable, with interest from the original date.<\/p>\n<h2>Box 2 (aanmerkelijk belang): 24.5% \/ 31% on hidden gains<\/h2>\n<p>If you hold 5% or more of the shares in a Dutch BV, NV or comparable company, you are an aanmerkelijk-belanghouder. On emigration, the Belastingdienst calculates the difference between the share&#8217;s fair market value (waarde in het economische verkeer) on the move date and your historic acquisition cost (verkrijgingsprijs). The 2026 box 2 rates are 24.5% on the first EUR 67,000 of gain and 31% on the excess (article 4.16 Wet IB 2001).<\/p>\n<p>The valuation is the contentious part. Holding companies must produce an independent waardering by a registeraccountant or registervaluator; trading BVs typically use the discounted-cash-flow method or last bookyear&#8217;s eigen vermogen plus goodwill. Disputes are handled by the kennisgroep aanmerkelijk belang at the Belastingdienst Buitenland \u2014 expect 6-12 months for a binding ruling.<\/p>\n<p>Under the EU\/EEA emigration regime, payment of the box 2 conserverende aanslag is automatically deferred without security if you move to an EU\/EEA country (Iceland, Liechtenstein, Norway included). For Switzerland and the UK the deferral is granted but you must apply with proof and may need a bankgarantie. For other non-EU destinations, security is mandatory and the deferral period can be limited to ten years.<\/p>\n<h2>Lijfrente, kapitaalverzekeringen and pension: the box 1 leg<\/h2>\n<p>Personal pension reserves accumulated with tax relief \u2014 third-pillar lijfrenten, kapitaalverzekeringen eigen woning and certain employer pensions \u2014 face their own conserverende aanslag at the progressive box 1 rate up to 49.5% (2026). The Belastingdienst calculates the assessment on the value of accumulated rights at departure date. Triggering events that cancel deferral include early surrender, transfer to a non-qualifying foreign provider, or commutation outside the EU\/EEA framework.<\/p>\n<p>For lijfrenten, the deferral is unconditional within the EU\/EEA. For non-EU destinations, the Belastingdienst typically requires a bankgarantie equal to the assessed tax. For occupational pensions, the deferral runs as long as the pension administrator pays out according to the original Dutch contract terms \u2014 most large pensioenfondsen (ABP, PFZW, PMT) handle this automatically through their international payment teams.<\/p>\n<h2>Filing and timing: the M-formulier and the date that matters<\/h2>\n<p>The conserverende aanslag is issued on the basis of the M-formulier (migration tax return) for the year of emigration. Deadline: 1 July of the year following the move (so a 2026 emigration is filed by 1 July 2027). Filing electronically through Mijn Belastingdienst with DigiD is mandatory for residents; emigrants without DigiD can file via paper M-formulier.<\/p>\n<p>The date of crystallisation is the BRP deregistration date \u2014 even if your tax-treaty residence shifts earlier or later. Plan your departure deliberately: sometimes a December emigration is cheaper than a January emigration because of how the Dutch year-end pension accruals interact with the conserverende aanslag valuation.<\/p>\n<h2>Comparison: triggering events and their cost<\/h2>\n<table>\n<thead>\n<tr>\n<th>Asset class<\/th>\n<th>Trigger event<\/th>\n<th>Tax due<\/th>\n<th>Deferral country<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Box 2 aanmerkelijk belang<\/td>\n<td>Sale of shares within 10 years<\/td>\n<td>24.5% \/ 31% box 2<\/td>\n<td>EU\/EEA: no security; non-EU: bankgarantie<\/td>\n<\/tr>\n<tr>\n<td>Box 2 aanmerkelijk belang<\/td>\n<td>Dividend > EUR 5,000 within 10 years<\/td>\n<td>15% \/ 24.5% \/ 31% box 2<\/td>\n<td>Pro-rata acceleration<\/td>\n<\/tr>\n<tr>\n<td>Lijfrente<\/td>\n<td>Early surrender, non-qualifying transfer<\/td>\n<td>Up to 49.5% box 1 + 20% revisierente<\/td>\n<td>EU\/EEA only without security<\/td>\n<\/tr>\n<tr>\n<td>Pensioen<\/td>\n<td>Commutation (afkoop) abroad<\/td>\n<td>Up to 49.5% box 1 + 20% revisierente<\/td>\n<td>Always requires Belastingdienst approval<\/td>\n<\/tr>\n<tr>\n<td>Kapitaalverzekering eigen woning<\/td>\n<td>Surrender, change of beneficiary<\/td>\n<td>Box 1 progressive<\/td>\n<td>EU\/EEA without security<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Practical cases that catch emigrants by surprise<\/h2>\n<h3>The DGA who emigrates and pays a dividend<\/h3>\n<p>A directeur-grootaandeelhouder (DGA) who moves to Spain in 2026 and decides to pay a dividend of EUR 200,000 from his Dutch BV in 2027 triggers a partial acceleration of the conserverende aanslag \u2014 only the portion attributable to that dividend (article 25 Invorderingswet 1990, lid 8). Many DGAs miss this and assume the deferral is fully intact; the Belastingdienst sends an invorderingsbeschikking within 12-18 months and the deferred tax is suddenly due.<\/p>\n<h3>The early lijfrente withdrawal<\/h3>\n<p>An emigrant to Portugal who needs cash in 2028 and surrenders her lijfrente in full faces the conserverende aanslag on the historic value plus a revisierente of 20% on the released sum. Total cost can exceed 65% of the gross value. Always consult a Dutch belastingadviseur before touching a deferred lijfrente.<\/p>\n<h3>The pension commutation abroad<\/h3>\n<p>Some destination countries (Spain, France) consider Dutch occupational pensions ineligible for full payment and require a phased structure or even a small commutation. This commutation can break the deferral conditions of the conserverende aanslag. The pensioenfonds must coordinate with the Belastingdienst before the payout to avoid triggering the bill.<\/p>\n<h2>Bankgarantie for non-EU destinations<\/h2>\n<p>If you move to the United States, Canada, the UAE, Australia or another non-EU\/EEA country, the Belastingdienst typically requires a bankgarantie from a Dutch bank (ING, ABN AMRO, Rabobank, bunq corporate, Knab business) equal to 110% of the assessed tax. The bank charges 0.5-1.5% per year on the guaranteed amount. For a EUR 1,000,000 box 2 assessment this means EUR 5,000-15,000 per year for ten years \u2014 material money to budget.<\/p>\n<p>Some emigrants prefer to pay the conserverende aanslag immediately rather than carry the bankgarantie cost; this is allowed and ends the obligation entirely. Others negotiate a hypotheekrecht on a Dutch property (see our <a href=\"https:\/\/flytorelocation.com\/nl\/netherlands-property-non-resident-2026\/\">Dutch property as non-resident guide<\/a>) as alternative security at lower cost.<\/p>\n<h2>Coordination with destination-country tax<\/h2>\n<p>Most Dutch double-tax treaties (Spain, Portugal, France, Germany, Belgium) reserve Box 2 taxing rights to the Netherlands for ten years after departure under specific articles, ensuring no double tax on triggered events. For pensions, Article 18\/19 protocols vary. Always cross-check the bilateral treaty before a triggering transaction \u2014 the relief mechanism in the new country may demand a Belastingdienst certificate that takes 3-6 months to issue.<\/p>\n<p>Coordinate the conserverende aanslag with the BRP deregistration (see our <a href=\"https:\/\/flytorelocation.com\/nl\/netherlands-brp-deregistration-2026\/\">BRP deregistration guide<\/a>) and the M-formulier filing window. The Belastingdienst Buitenland in Heerlen is the central point of contact and accepts queries through Mijn Belastingdienst with DigiD voor in het buitenland.<\/p>\n<\/div>\n<div class=\"flyto-faq\">\n<h3>FAQ<\/h3>\n<details>\n<summary>When does Box 2 apply?<\/summary>\n<p>For 5% or greater shareholdings at the time of emigration.<\/p>\n<\/details>\n<details>\n<summary>Deferral outside EU?<\/summary>\n<p>Possible but only with security (e.g. bank guarantee).<\/p>\n<\/details>\n<details>\n<summary>What happens after 10 years?<\/summary>\n<p>The assessment is waived if no breach of conditions occurs.<\/p>\n<\/details>\n<details>\n<summary>Annuity surrender?<\/summary>\n<p>Surrender abroad can trigger collection of the assessment.<\/p>\n<\/details>\n<details>\n<summary>Self-administered pension?<\/summary>\n<p>Special rules apply for DGA pensions \u2014 consult a tax adviser.<\/p>\n<\/details>\n<details>\n<summary>Will I actually pay the conserverende aanslag?<\/summary>\n<p>Usually not, if you wait ten years and avoid triggering events. Article 26 Invorderingswet 1990 waives the assessment after ten years for emigrants who hold the assets without selling, surrendering, transferring or commuting. The Belastingdienst issues an automatic kwijtschelding (waiver) at year ten.<\/p>\n<\/details>\n<details>\n<summary>Does the box 2 conserverende aanslag also cover BV holdings outside the Netherlands?<\/summary>\n<p>It covers any AB shareholding (5% or more) in a Dutch-resident company at the time of emigration. Foreign holdings are not subject to the Dutch conserverende aanslag, but if your foreign holding company itself owns Dutch BVs, the Dutch BVs are within scope and valued through the holding.<\/p>\n<\/details>\n<details>\n<summary>How is the box 2 valuation determined for an unlisted BV?<\/summary>\n<p>The Belastingdienst expects an independent waardering using DCF, comparable transactions or net asset value plus goodwill. Holdings with passive investment portfolios use marked-to-market portfolio value. Disagreements are escalated to the kennisgroep aanmerkelijk belang and ultimately to the rechtbank if needed.<\/p>\n<\/details>\n<details>\n<summary>Can I avoid the conserverende aanslag by gifting shares before emigration?<\/summary>\n<p>No. Article 4.16 Wet IB 2001 also covers schenking (gift) and overlijden (death) as triggering events for the latent box 2 gain. The conserverende aanslag is then issued in the recipient&#8217;s name. Pre-emigration estate planning needs to be designed years before the move with a notaris and belastingadviseur.<\/p>\n<\/details>\n<\/div>\n<p>Schedule a tax adviser meeting 3-6 months before emigration to estimate the assessment.<\/p>\n<p>Flyto Relocation handles your international move from the Netherlands. <a href=\"https:\/\/flytorelocation.com\/nl\/quote\/\">Get a free quote<\/a>.<\/p>\n<p>See also: <a href=\"https:\/\/flytorelocation.com\/nl\/guides\/\">All Netherlands moving guides<\/a>.<\/p>\n<div class=\"flyto-cta\">\n<h3>Planning your move?<\/h3>\n<p>Get a free, personalised quote in 2 minutes<\/p>\n<p><a class=\"flyto-btn\" href=\"https:\/\/flytorelocation.com\/nl\/quote\/\">Get free quote \u2192<\/a><\/p>\n<\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"headline\":\"Dutch Conserving Assessment on Emigration 2026\",\"inLanguage\":\"en\"}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dutch conserving assessment 2026 on emigration: Box 2 substantial-interest, annuities, pension reserves, EU\/EEA payment deferral, 10-year rule.<\/p>\n","protected":false},"author":1,"featured_media":264,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1034","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - 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