<P> From 2006 there is a new national health insurance scheme (zorgverzekering (swet), Zvw). The premium is partly income - dependent and paid as a tax supplement . It applies for the "contribution income" (bijdrage - inkomen), which is part of box 1, including labor income, social security benefits, pensions, and life annuities (it does not include the "owner - occupied dwelling income"). It is withheld if the wage withholding tax applies . The rate is 7.1% for e.g. wages and 5% for e.g. life annuities, coming on top of the tax percentages mentioned above . The total income for which these rates apply is limited to ca . 50,000 euro . </P> <P> There is a flat tax of 25% on income from a substantial business interest, usually meaning a (direct or indirect) shareholding of at least 5% in a private limited company (BV). </P> <P> If the fiscal partner of the taxpayer or a blood relative (first vertical kin) holds a substantial interest in a company, the shares of the taxpayer constitute a substantial interest, even if they do not amount to 5% . </P> <P> Income from substantial interest includes: </P>

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