How it works
A DGA and their BV pay for each other all the time: the DGA pays a supplier from a private card, the BV pays a private phone bill. Those amounts are booked on the current account. At the end of the year the balance shows who owes whom.
A small balance that swings both ways is fine. A balance that keeps growing in favour of the BV is a loan from the BV to the DGA. That loan needs a written agreement, a market interest rate and, when it is large, security. The tax authority checks this in every audit.
The interest the DGA pays is income for the BV. Interest the DGA fails to pay is treated as a hidden dividend. And a total of loans from the BV above €500,000 is taxed as dividend in box 2 under the excessive borrowing rule.
Many DGAs clear the current account once a year: with salary, with a dividend or with a repayment. That keeps the account small and the audit short.
Example
During the year the BV paid €9,000 of private expenses for the DGA, and the DGA paid €3,000 of company costs privately. The balance is €6,000 in favour of the BV. The DGA repays it in December from the dividend the BV pays that month.
The figures
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: Netherlands tax rates 2027.
Questions people ask
Which interest rate applies?
A rate an independent lender would ask for the same loan and the same security. For an unsecured current account that is a few percent above the market rate for secured loans.
Can the BV lend money to the DGA for a house?
Yes. A mortgage loan from your own BV with a market rate and a registered mortgage is common; the interest is deductible in box 1 under the normal rules and taxed in the BV.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
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