DGA current account is climbing, accountant frowns.
A rising shareholder current account gets tax attention above 700,000 EUR (excessive borrowing law), but below it the tax office still wants commercial terms and interest. Accounting hygiene is crucial.
support/boekhouding-koppelingen/dga-rekening-courant-boekensteps: 5
Try this first
- Book every personal expense or withdrawal directly to the RC-DGA account, do not mix with cost accounts.
- Charge yearly interest on the average balance per the tax office's bracket rules, on a separate 'interest RC-DGA' account.
- Document a loan agreement between DGA and BV with repayment schedule and interest, otherwise the tax office calls it non-commercial.
- Keep the balance below 700k or plan repayment by December 31 of the year you exceed it, otherwise tax falls as dividend.
- Discuss with your accountant whether a dividend or salary raise is more tax-efficient than RC growth.
When to bring us in
If RC crosses the threshold or transfer to a holding is on the table, early tax advice is sensible.
See also
- Switching from Exact Online to Yuki, open items and history do not matchPackage migrations stumble on ledger mapping and open AR/AP. Without a mapping table you lose context.
- Twinfield to Exact, dimensions and cost centres go missingTwinfield uses dimensions, Exact uses cost centres and projects. The mapping is not one-to-one.
- Accountant asks for RGS mapping, your ledger does not follow RGSRGS is the Dutch standard chart that SBR filings and accountant software expect. Without mapping, every year-end is manual.
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