The written investment policy (one page, literally)
One page stating the split between liquid portfolio, property and cash, the monthly automatic amount, and the rule for windfalls. Its purpose is protection from your own strongest moments — the euphoric month and the terrified one alike. The holding executes; the page decides. See the holding as family office.
The home, financed by your own company
This is the level where the €500,000 rule earns its fame: a DGA may borrow up to €500,000 from the own BV (besloten vennootschap, the Dutch private limited company) — beyond the excessive-borrowing line the excess is taxed as deemed dividend — and a home loan from your own holding keeps the interest inside your own balance sheet. Combined with a multi-year lower customary salary agreed with the tax authority, the package saves roughly €18,000 to €20,000 a year. Details: the excessive borrowing rules.
Property, now with the right base
From €500,000, one property is a position instead of a bet. Inside a BV the rents are taxed as profit, interest and depreciation deduct, and an eventual sale through the holding structure stays flexible — the honest comparison lives at real estate in a BV.
Family and future
- Partner: as fiscal partner the 24.5% box 2 bracket doubles; as shareholder the structure gets reviewed before feelings and paperwork tangle.
- Gifts: yearly exemptions let money move to family deliberately instead of leaking casually.
- Pension: a slice moves to formally locked retirement products — the part of the plan that survives even a total business loss.
The bench
A bookkeeper, a tax adviser, a notary relationship and an independent investment adviser — four names, each seeing the whole picture once a year. We coordinate the structure side; the investment choices remain yours. The next chapter: the first million.