As director-major shareholder you can borrow money from your own BV, or deposit money into the BV. Those money flows between you and your BV run through the current account. That sounds innocent, but the tax authorities look at it critically. This article explains what to watch for.
What is a current account?
The current account is a running account between you and your BV on which you record mutual debts and claims. If you pay a business cost privately, you're owed money by the BV. If you borrow money from the BV, you have a debt to the BV. So the balance can go either way.
Why do the tax authorities watch this?
The tax authorities want to prevent you from taking untaxed money out of your BV via a loan that's actually dividend or salary. So a loan from your BV must be at arm's length: a realistic interest rate must be charged and clear repayment agreements recorded. If that's missing, the tax authorities can see the loan as disguised dividend.
What is excessive borrowing?
Since the Excessive Borrowing Act, as director-major shareholder you may not borrow unlimited amounts from your own BV. If you borrow more than 500,000 euros, you pay box 2 tax on the part above that. Home-acquisition debts don't count under conditions. The debt balance on 31 December is the reference moment.
How do you keep it tidy?
Always record loans between you and your BV in writing with interest and repayment agreements. Keep the current account well-maintained in your records and make sure the balance doesn't rise unnoticed. This prevents discussion with the tax authorities and unexpected tax.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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