A written investment policy of one page

The policy is one page. It states how you split your money between investments, property and cash. It also states the amount you invest automatically each month, and what you do with an unexpected large payment. With this page, you avoid decisions based on one very good or very bad month. You write the rule once and follow it inside the holding. See your holding as a family office.

The home, financed by your own company

At this level, the €500,000 borrowing rule is most useful. A DGA (director-major shareholder) may borrow up to €500,000 from their own BV (besloten vennootschap, the Dutch private limited company). Above that limit, the excess is taxed as a deemed dividend. The cabinet proposes to lower the limit step by step from 2027, to €100,000 in 2031. If you borrow from your own holding for your home, you pay the interest to your own company. You can combine this with a lower customary salary if comparable work pays less, or for up to three years while a new BV is still unable to pay the full salary. The lower salary is what saves tax. At €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but your tax stays the same. Calculate it with your own figures. See the excessive borrowing rules for the details.

Property at this level

From €500,000, one property is only one part of your investments. Inside a BV, the rent is taxed as profit, and you can deduct interest and depreciation. You also have more options when you sell later through the holding structure. See real estate in a BV for the full comparison.

Family and future

  • Partner: with a fiscal partner, the 24.5% box 2 bracket (the tax rate on dividends from your own company) is twice as large. If your partner becomes a shareholder, review the structure before it becomes complicated.
  • Gifts: you can give money to family every year within the yearly exemptions.
  • Pension: put part of your money into locked retirement products. You keep this money even if your business fails completely.

Your team of advisers

Your team has four people: a bookkeeper, a tax adviser, a notary and an independent investment adviser. Each of them reviews your full situation once a year. We coordinate the structure. You make the investment choices. For the next step, see your first million.