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Loan agreement DGA BV

A BV can provide a loan to its owner / director. The loan agreement, for example, must be properly drawn up. Remember that the tax authorities keep a close eye on loan agreements DGA BV. The tax authorities may think it is not a loan agreement but an indirect dividend payment, especially when it concerns large sums of money. Don't let the tax authorities think it is an indirect dividend payment. Making clear agreements is therefore very important. You can use a model loan agreement standing right to record the agreements.

The Tax and Customs Administration sets conditions

Can money be borrowed from a BV? Yes, because a BV may invest its money as it sees fit. That is why it is also possible to lend money to the owner / director of a BV. The tax authorities agree with this, but it does set some conditions. For example, the interest to be paid by the director / owner must be in line with the market, ie not higher. than the interest charged by banks. Neither should the BV be confronted with liquidity problems, now or in the future.

What does the law say?

What does the law say about loans from the BV to the DGA? Loans with a DGA must always be recorded in writing, as can be read in the Civil Code. There are a number of agreements to be made. The interest must be acceptable and determined independently. Agreements must also be made about collateral and repayment.

Loan Agreement BV

Are you planning to borrow money from your Stamrecht BV? It is recommended to draw up a loan agreement BV in that case. The agreements made are recorded in writing in this loan agreement. The loan must meet the business conditions stated on the website of the Tax Authorities.

  • The loan must be in writing.
  • You must have made agreements with the BV about the repayment of the loan. The number of installments, the amount that you pay per installment and the interest to be paid (monthly or annually) must therefore be recorded. The date by which the loan must be fully repaid must also be stated in the loan agreement.
  • You must provide sufficient security to the BV. A security is an equivalent collateral.
  • You have agreed on an arm's length interest with the BV. The commercial interest depends, among other things, on the interest that private investors receive on the market. The risk that you will not be able to repay the loan also affects the interest to be paid by you.
  • The BV must be able to continue to meet its obligations if you take out the loan. The BV must therefore, among other things, be able to pay the rent, pay its employees and repay other loans on time,
  • The question whether the BV would also have provided the loan to third parties, who are in similar circumstances, must be answered with 'yes'.

Loan agreement eg example

Looking for a model loan agreement DGA bv? You will not find a model loan agreement DGA bv, also called Stamrecht loan agreement, here. These loan agreements can be found on the internet. You can download these loan agreements. Usually there are costs involved. You will find an example of a model agreement DGA and BV (free) on the Tax Tips site. After googling you can draw up a model loan agreement DGA bv for a modest amount or free of charge.

New law makes borrowing from your own private limited company less attractive

Borrowing money from your own BV will become less attractive in the future. The cabinet is of the opinion that by borrowing money from your BV, and thus withdrawing money from the BV, taxation is prevented at that time. Therefore, a new law will most likely enter into force in 2022. Is the debt to your own BV higher than $ 500,000? Then from 1 January 2022, 26.9% must pay tax on the debt in excess of the amount just mentioned.

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