Holding and operating company: how your bookkeeping works

With a holding company and an operating company you have two separate BVs, and therefore two separate sets of books. Each BV has its own annual accounts and its own corporate income tax (VPB) return, unless you form a fiscal unity.

Agreements between the BVs

Money often moves back and forth between the holding and the operating company: a management fee, a loan or a dividend. Put those agreements in writing, for example in a management agreement and a current account agreement.

The DGA salary

As director-major shareholder (DGA) you are often employed by your holding company. Rules on customary salary (gebruikelijk loon) apply to your salary. We calculate what is optimal in your situation.

One team for the whole structure

Because we look after all the BVs in your structure, the sets of books line up with each other and you see the figures for your entire structure in one place.