Home Borrowing from your own BV: review your debts
Borrowing from your own BV: review your debts
Borrowing privately from your own company can affect box 2 tax. Review your loans alongside earlier tax returns before making another withdrawal.
Which threshold applies?
The basic excessive-borrowing threshold in 2026 is € 500,000. The assessment uses your debt position on 31 December 2026. Amounts above the relevant limit can be taxed as box 2 income. Your personal threshold may be higher if an excess amount was taxed previously. Have earlier tax returns reviewed as well.
Review the loans together
Your debts and your fiscal partner’s debts are assessed together. Loans from several companies you own are added together; an amount the company owes you is not automatically deducted. Loans to related family members can also be relevant. Prepare a list for each person and company, including current-account balances and arrangements outside a single loan agreement.
The main-home exception has conditions
A qualifying main-home loan can be excluded from the rules. This generally requires a mortgage right in favour of the company. That additional condition does not apply to a qualifying main-home loan already in existence on 31 December 2022. Simply stating that money was used “for the house” is therefore insufficient for a proper assessment.
An example without exceptions
Suppose your relevant debt on 31 December 2026 is € 650,000. There are no main-home exceptions, relevant debts of other people or earlier increases in your personal threshold. The amount above the basic limit is € 150,000. This is deemed income, not the tax itself. The original € 650,000 loan remains in place, including its commercial interest and repayment terms.
Prepare for the review
- Collect loan agreements and current-account statements.
- Include the debt positions of your fiscal partner and relevant family members.
- Have main-home records and any mortgage deeds ready separately.
- Check previous tax returns for excessive-borrowing amounts.
- List planned withdrawals and repayments, including the relevant dates.
Consider your complete financial position
Valorem can review your debts and personal threshold with you. We also discuss the implications for your private budget and the company’s accounts. A repayment, new financing arrangement or distribution each has its own conditions and costs. Describe the change you are considering so we can assess the options before you move funds.
Would you like your company loans reviewed?
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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