What is the rekening-courant?
The rekening-courant is a running account in the BV's bookkeeping that tracks money flowing between the DGA and the BV. Small advances for expenses, salary adjustments and reimbursements move through this account. It is a normal accounting tool — but problems arise when the DGA's balance becomes significantly negative (the DGA owes the BV money).
Debit balance: the DGA owes the BV
A debit rekening-courant balance is legally a loan from the BV to the DGA. It must comply with the same rules as any BV loan: market interest rate (3–6%), written loan agreement, and realistic repayment. Absent proper documentation, the Tax Authority can reclassify it as a hidden dividend — triggering immediate box 2 tax.
The €500,000 threshold
The rekening-courant balance is included in the total loan balance subject to the Excessive Borrowing Act. If your total debit rekening-courant plus other BV loans exceed €500,000, the excess is deemed a taxable dividend.
Best practices
- Formalise the rekening-courant as a loan agreement if the balance exceeds €5,000–€10,000
- Charge market-rate interest on debit balances
- Review and reconcile the account quarterly
- Avoid using the rekening-courant as a personal piggy bank
- Monitor the total balance relative to the €500,000 threshold
The follow-up question
Three pages sit directly alongside this one: Current Account with Your BV (R/C) 2026, Borrowing from Your BV and Interest Rates on BV Current Accounts.