As a director/major shareholder you are in a unique position to do business with your own bv. However, the parties have to deal with each other in a businesslike manner and agreements must be well-defined. Whoever observes the rules, can do attractive business with his ownBV. Investing in your own business premises
Pay attention! Investing from private or from the BV is treated differently for tax purposes. What is most advantageous in your situation, we can charge you.If you think now for the progressive business thinking then be sure that you will be able to have the best option now.
In the name of the company
The choice to maintain your own company premises from the company is also determined by the present business risks and your plans for the future. We often see that the business premises are isolated from the risks of the company. Especially if the property also serves as an investment object, for example for the investment of pension funds under own management. From the BV the property is then leased to the operating company.
Your Choice Now
If you choose to invest privately in a building and rent this private property to your BV, then the property falls under the provision of the scheme. The rental income, depreciation and operating expenses as well as book profits and losses on the property are part of your box 1 income. Please note: if you are married and the property belongs to the general or limited community of goods, then this box 1 income for 50/50 will be attributed to you and your spouse(s).
The Tax Works Now
For the amount of the tax deductible depreciation charges, you must take into account a limitation. This also applies if the BV, for example, keeps the business premises. Depreciation is no longer possible if the book value of the property has reached the floor value. This bottom value is in most cases 50% of the WOZ value of the building.
- Every transaction between you and the company must be business-like. This also applies to the provision of money between the DGA and the BV. Think of a written loan agreement with at least a repayment schedule and a real interest rate. In addition, certainty must have been provided. In order to assess whether the agreement is business, you have to ask yourself whether you or the e.g. such a loan agreement would also have entered into with an independent third party.
Borrow money from your BV, you can do this in your capacity as an employee or as a shareholder. It is important to determine this in advance, because the tax consequences are different in both situations.
Pay attention! Prevent borrowing, for example, from financial problems. The BV must be able to continue to fulfill its (payment) obligations. This is even more important if the company also has a pension or stamp duty under its own management.