Creators

Borrow up to €500,000 from your own BV: the rules that matter

Updated: 2026-08-17

The most underused instrument on a creator's balance sheet is the loan from your own company. Done properly it funds a home, bridges a quiet year or finances a purchase — while the profit that backs it keeps compounding at 19% inside the holding. Here are the rules that make it work, and the line where it stops being clever.

The €500,000 line

The excessive-borrowing law measures all debts of the DGA (and partner) to the own companies each 31 December. Up to €500,000: fine. Above it, the excess is taxed as a deemed dividend in box 2 — the state simply treats over-borrowing as a distribution. One important carve-out: a qualifying loan for your own home sits outside the cap, provided it is properly documented and, for newer loans, secured with a registered mortgage right in favour of your BV (besloten vennootschap, the Dutch private limited company).

Why this is the famous lever

The combination is the point. A lower customary salary agreed with the tax authority for several years, combined with borrowing from your own BV up to €500,000, saves roughly €18,000 to €20,000 a year in tax and premiums: the salary stays small (little box 1 tax), the lifestyle is funded by the loan (zero tax at the moment of borrowing), and the profit meanwhile compounds at 19% instead of being consumed at top rates. Dividend later settles the score, in years and brackets you choose.

The paperwork that keeps it real

A written loan agreement with businesslike terms: market-level interest, a repayment schedule, security where a bank would ask for it.
Interest actually paid or accrued — it is company income, taxed as profit, so the money circles inside your own system.
The 31 December photo: know your total shareholder debt before year-end, and repay or distribute deliberately if the line approaches.

Where it stops being clever

A loan consumed with zero repayment intent is a dividend wearing a costume, and inspectors undress costumes for a living. The instrument works for people who run it like a bank would — which is exactly the discipline the rest of this programme builds. Full legal detail: the excessive borrowing rules; the home version: buying a home versus investing.

Frequently Asked Questions

How much can I borrow from my own BV? +

Up to €500,000 in total shareholder debt, measured each 31 December; the excess above the line is taxed as deemed dividend. A properly secured own-home loan sits outside the cap.

Does a home loan from my BV count toward the €500,000? +

A qualifying own-home loan stays outside the cap when documented properly and, for newer loans, secured with a registered mortgage right for the BV.

What interest do I pay my own company? +

A businesslike, market-level rate, in writing. The interest is profit for the BV — so it stays inside your own balance sheet instead of enriching a bank.

Why borrow instead of just taking dividend? +

Borrowing is untaxed at the moment it happens and leaves the profit compounding at 19%; dividend settles box 2 immediately. The loan buys time and choice — the lever worth roughly €18,000–€20,000 a year in a growth phase.