Loans from own business to be taxed differently

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2023

What changes?

Do you borrow money from your own private limited company (bv)? The government wants to limit the possibilities for dga's to do so. It has introduced a new regulation: debts of over € 500,000 will be taxed differently. These debts will be taxed as income from a substantial business interest (Box 2 of the income tax rates). This way, the government wants to reduce tax deferrals.

For whom?

  • owners who borrow money from their own private limited company (bv)

When?

The law against taking out excessive loans from one's own company is expected to come into force on 1 January 2023. Those who own more than 5% of shares in a company (aanmerkelijkbelanghouders) have until 31 December 2023 to prepare themselves.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant(in Dutch).

This information is provided by

Netherlands Enterprise Agency, RVO