The arm’s-length rate on the R/C

A debit current-account balance is legally a loan from the BV to you, priced at what an independent lender would charge for short, flexible, unsecured credit: typically 4–6% in 2026. The interest lands in your own BV as taxable income at the corporate rate — it stays inside the structure.

The small-balance simplification

For a current account that stays below €17,500 across the whole year (debit and credit), the Tax Authority accepts leaving the interest uncalculated — a practical arrangement that keeps small, fluctuating balances free of administration. Above it: charge the arm’s-length rate over the actual balance.

Keeping the R/C clean

  • Reconcile monthly; book private withdrawals consciously.
  • Convert a structurally high balance into a formal loan agreement with its own rate and schedule.
  • Watch the total against the €500,000 threshold — the R/C counts in full.

The wider rules: the DGA current account and R/C rules and risks in 2026. Last verified: 19 July 2026.

What comes after this

Two pages sit directly alongside this one: DGA Borrowing from Their Own BV and Excessive Borrowing from a BV (Wet Excessief Lenen).