The Excessive Borrowing from Own Company Act broadly stipulates that a director and major shareholder who has borrowed excessively from their own private limited company (BV) must pay tax on these loans. A threshold of €500,000 applies. For the application of this threshold, more than just a loan to the director and major shareholder may be considered. Furthermore, there are possible exceptions to the rule. The key assessment date in 2025 is 31 December 2025. You, therefore, have until that time to determine how this law affects your situation in 2025 and whether you need or can take any action.
 

Open handbook


Published on 5 March 2025

 

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