Over 75k (equity so savings - debts). Example calculation here (993 eur tax from 125k savings)

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/...

and 17k tax from 1.25M equity.

You are right of course, but since we are talking in the context of successful founders, I figured the relatively small exemption wasn't that important.