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  1. Home
  3. Tax Advice
  5. Box 2 Optimization
  7. excessive-bv-borrowing-warning

Warning: BV Loans Above €700k Taxed as Dividend

Medium Priority
Box 2 Optimization
Estimated Savings
€0 - €1,000

Loans from your own BV above €700,000 are treated as dividend and immediately taxed in Box 2. This is an anti-avoidance rule.

Action Steps

  1. 1Keep personal loans from BV below €700,000
  2. 2Mortgage for your home is exempt from this rule
  3. 3Above €700k: immediate 26.9% Box 2 tax on excess
  4. 4Plan dividend distributions instead of large loans
  5. 5Review your current loan position with the BV
  6. 6Consider converting loans to dividend or repaying

Requirements

  • •Applies to DGAs with substantial interest
  • •€700k threshold per fiscal year

Questions for Bas

Related Tax Advice

Box 2: Stay in Lower Dividend BracketGebruikelijk Loon: DGA Minimum Salary
This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.