{"id":3300,"date":"2019-04-15T09:13:00","date_gmt":"2019-04-15T09:13:00","guid":{"rendered":"https:\/\/www.founders.nl\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/"},"modified":"2022-01-27T12:27:09","modified_gmt":"2022-01-27T12:27:09","slug":"de-rekening-courant-hoe-ga-je-hiermee-om-als-dga","status":"publish","type":"post","link":"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/","title":{"rendered":"How to deal with the current account as a DGA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3300\" class=\"elementor elementor-3300 elementor-1702\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c97eb17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c97eb17\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10289b0\" data-id=\"10289b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11b1d66 elementor-widget elementor-widget-Text\" data-id=\"11b1d66\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p1\"><strong>As a DGA (director and major shareholder) you will probably sometimes pay costs for the BV (private limited company) with your personal debit card. Or the other way around: You deposit your monthly contribution to the joint account from the business bank account. This is not so much a problem in itself: you don\u2019t have to keep track of every transaction. But these payments do have tax consequences.<\/strong><\/p><p class=\"p1\">In case of a private payment for business matters, the BV owes you. And vice versa, the company can claim money from you as a private person. The balance sheet of these payables and receivables is called the Current Account DGA, which lists the debts and receivables from your BV in relation to you.<\/p><p class=\"p1\">The big advantage of a current account is that it makes daily business workable since you don\u2019t have to draw up a separate loan agreement for every invoice you advance for the BV or the other way around. But in the end, the current account is of course an overview of a debt that must be paid. It\u2019s customary to calculate the current account debt when preparing the annual financial statements.<\/p><h3 class=\"p1\"><b>Paying off the current account<\/b><\/h3><p class=\"p1\">Every year, there needs to be determined what will be done with the current account. There are three options:<\/p><ul class=\"ul1\"><li class=\"li1\">Repay current account balance.<\/li><li class=\"li1\">Continue current account as it is, do nothing.<\/li><li class=\"li1\">Repayment by means of a dividend payment.<\/li><\/ul><p class=\"p1\">The first option is quite simple: the party in debt repays the money.<\/p><p class=\"p1\">The second option is also easy, but you can\u2019t do this forever without it having consequences. The current account is used for small amounts of money. In general, the balance must remain below \u20ac17,500 in order to not pay interest. If the balance exceeds this amount, interest is charged on the entire amount. You can either pay the interest or add it to the debt.<\/p><p class=\"p1\">The last option needs some explaining. Suppose you, as a DGA, have a current account debt of \u20ac50,000 with your BV. In general, this must be repaid. But the BV can also say: We\u2019ve made a profit recently, so we\u2019re paying out dividends worth \u20ac50,000 net. In reality, the BV doesn\u2019t actually pay this dividend, but instead it\u2019s used to repay the debt.<\/p><p class=\"p1\">It\u2019s important to note that, as a DGA, you 25% tax on dividends received. This tax is structured as follows: first, you\u2019ll be assessed for 15% in the BV and then another 10% in the income tax return. This results in the following tax amounts: The 50,000 dividend is net, which means that a gross dividend of 50,000\/85*100 = \u20ac58,824 is paid. The BV first pays \u20ac8,824 in dividend tax (15%). Subsequently, \u20ac5,882 will be levied at the DGA in the income tax.<\/p><p class=\"p1\">So in order to pay off \u20ac50,000 in debt on the current account through a dividend payout, you need \u20ac14,706 to be able to pay the taxes on this.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As a DGA (director and major shareholder) you will probably sometimes pay costs for the BV (private limited company) with your personal debit card. Or the other way around: You deposit your monthly contribution to the joint account from the business bank account. This is not so much a problem in itself: you don\u2019t have to keep track of every transaction. But these payments do have tax consequences.<\/p>\n","protected":false},"author":5,"featured_media":1704,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[228,236],"class_list":["post-3300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-dga-en","tag-rekening-courant-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to deal with the current account as a DGA - Founders<\/title>\n<meta name=\"description\" content=\"De balans van deze schulden en vorderingen noem je de Rekening Courant DGA, wat dus een schuld of een vordering kan zijn van jouw B.V. op jou.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to deal with the current account as a DGA - Founders\" \/>\n<meta property=\"og:description\" content=\"De balans van deze schulden en vorderingen noem je de Rekening Courant DGA, wat dus een schuld of een vordering kan zijn van jouw B.V. op jou.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/\" \/>\n<meta property=\"og:site_name\" content=\"Founders\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-15T09:13:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-27T12:27:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/founders-rekening-courant-aflossen-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Founders\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Founders\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/\",\"url\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/\",\"name\":\"How to deal with the current account as a DGA - Founders\",\"isPartOf\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/founders-rekening-courant-aflossen.jpg\",\"datePublished\":\"2019-04-15T09:13:00+00:00\",\"dateModified\":\"2022-01-27T12:27:09+00:00\",\"author\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#\/schema\/person\/6861c5b4198dd89fda5831c0169791cd\"},\"description\":\"De balans van deze schulden en vorderingen noem je de Rekening Courant DGA, wat dus een schuld of een vordering kan zijn van jouw B.V. op jou.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/#primaryimage\",\"url\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/founders-rekening-courant-aflossen.jpg\",\"contentUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/founders-rekening-courant-aflossen.jpg\",\"width\":2500,\"height\":1668},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.founders.nl\/en\/de-rekening-courant-hoe-ga-je-hiermee-om-als-dga\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.founders.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"How to deal with the current account as a DGA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.founders.nl\/en\/#website\",\"url\":\"https:\/\/www.founders.nl\/en\/\",\"name\":\"Founders\",\"description\":\"Administratie &amp; 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