Substantial interest

A tax term referring to the ownership of share The portion of registered capital of a private or public limited company
» Meer over share shares in a company by a natural person. A person has a substantial interest if he, possibly together with his partner for tax purposes, directly or indirectly held at least 5% of the shares in a domestic or foreign company. If there is a substantial interest, special rules apply, including the tax levy in Box 2.