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https://www.founders.nl/wp-content/uploads/2022/04/romeo-a-V_C8Lp6MpLg-unsplash-scaled.jpg25601707It’s very common that a DGA (director and major shareholder) of a BV (private limited company) has debts with his company. These often arise because private costs are paid from the corporate bank account or because money is temporarily borrowed from the BV. Debts and claims between the DGA and BV – the director’s loan - are not seen as problematic by Dutch legislation, unless this can be defined as excessive borrowing.