Term · BV & DGA
Current account (rekening-courant)
A running account between you and your BV that records mutual payments and debts. A debt to your BV above €500,000 is taxed in box 2.
If you pay a business bill privately or withdraw money from the business account, it goes on the current account. Charge an arm's-length interest rate and put the arrangements in writing.
Since 2023, the excessive borrowing rules apply: on the portion above €500,000, you pay box 2 tax as if you had received a dividend. Debts for your own home do not count, subject to conditions.