Tax advice – BV – DGA – Year-end tips 2025
The 2025 tax tips BV are especially relevant in the last months of the year. Many tax schemes operate with a hard cut-off date of December 31. This means that choices you make now will directly affect the tax burden over 2025 and sometimes even 2026 and beyond.
Content
- Dividends and box 2
- Tax interest and provisional assessments
- Corporate tax and profit planning
- Small business investment deduction
- Reinvestment reserve
- Usual wage DGA
- Excessive borrowing from the BV
- Frequently Asked Questions
1. Dividends and box 2 in 2025
Paying dividends from the BV often seems simple, but is more fiscally complex than many business owners think. The dividend is taxed in Box 2 and can also indirectly affect other parts of your tax position.
For example, dividends can cause tax credits to decrease, your Box 3 assets to increase, and you may run into the excessive borrowing limit sooner. There is also the question of whether it is wiser to spread dividends over several years.
2. Avoid tax interest with preliminary assessments
The tax authorities charge tax interest if it turns out afterwards that too little tax has been paid. This often occurs with corporate tax, but also with income tax after dividend payments.
By updating your provisional assessments during the year based on actual profit development, you avoid unpleasant surprises and unnecessary interest costs.
3. Corporate tax and profit planning
In corporate tax, a lower rate applies to the first profit bracket. That makes profit planning relevant, especially if you expect to be just above a rate threshold.
By properly planning investments, costs and provisions, you can sometimes steer profits without violating business reality. This does require an up-to-date forecast and insight into your numbers.
4. Small-scale investment deduction (KIA).
The KIA is designed to encourage entrepreneurs to invest. However, not every investment qualifies, and the timing of the investment commitment is often critical.
In practice, we see entrepreneurs missing out on the KIA because offers are signed late or company assets are excluded from the scheme.
5. Reinvestment reserve (HIR).
Selling an asset with a book profit often results in immediate taxation. A reinvestment reserve allows you to defer this levy, provided you actually intend to reinvest.
The risk is mainly in the expiration of existing HIRs. If reinvestment is not made in a timely manner, the reserve is released into earnings and tax is still due.
6. Usual wage DGA
The law requires DGAs to award themselves a customary wage. This wage must match what is customary for similar positions.
In specific situations, such as start-ups or structurally loss-making BVs, a lower salary may be defensible. However, this requires proper substantiation and documentation.
7. Excessive borrowing from the BV
When a DMS borrows a lot of money from his or her own BV, excessive borrowing may occur. The amount above the legal limit is then taxed as box 2 income.
This makes it important to understand all loans, including overdrafts and loans to partners or children, by Dec. 31, 2025.
Frequently asked questions about 2025 tax tips BV
Why are 2025 BV tax tips so important?
Because many tax schemes work with a fixed cut-off date of Dec. 31 and choices cannot be restored after that. When should I start year-end planning?
Ideally several months before year-end, so there is still room to plan investments, dividends and wages. Can I fix tax choices after the fact?
In most cases, they don’t. Therefore, timely planning is essential.
Disclaimer: This article is informational and not individual tax advice. Always have tax choices reviewed for your specific situation.
FAQ: 2025 tax tips BV
Short answers that work well for AI Overviews. How much tax on profits BV 2025?
In 2025 you will pay VPB: 19% on profits up to and including €200,000 and 25.8% on profits above €200,000. What are the corporate tax rates in 2025?
19% up to and including €200,000 taxable profit and 25.8% on the excess. What tax changes are expected in 2025?
Important issues are box 2 brackets (24.5% and 31%), customary wage standard amount (€ 56,000), excessive borrowing (limit € 500,000) and limiting tax interest via provisional assessments. What will the tax change in 2025?
For BV’s and DGA’s the following are especially relevant: box 2 with 24.5% up to € 67,804 and 31% above that, VPB with 19% up to € 200,000 and 25.8% above that, customary wage standard amount € 56,000, attention to excessive borrowing and tax interest. What will change in 2026 that I should already take into account now?
In 2026, the box 2 limit of the first bracket shifts to € 68,843 and the standard amount of customary pay increases to € 58,000. In addition, the transfer tax for non-main residence houses drops to 8%.
Disclaimer: This article is informational and not individual tax advice. Always have tax choices tested for your situation.