A BV closure can still trigger Box 1 tax when an old pension right is waived. In the Gelderland case, the closing file still showed a receivable on the DGA. The court kept revisierente and tax interest in place.
Why this matters
A closing file can still hold a DGA loan, unpaid interest, a pension note, and the final tax return. Those entries affect the balance sheet and the strike-off date. A zero bank balance does not help if the books still show a receivable.
Example
A DGA wants to liquidate a dormant BV. There are no invoices and no staff. The bookkeeping still shows a current-account debt, a loan agreement, and an old pension promise. If the BV can collect or set off that debt, the waiver can still count for tax.
XTROVERSO tips
- Start with the balance sheet, not Form 17a. Form 17a reports the dissolution. It does not clear the books. Check the balance sheet, debts, receivables, creditor notices, and the final corporate income tax return before the owner signs.
- Split the DGA file into parts. Separate the current account, loan, unpaid interest, repayments, and any side agreement. A receivable on the DGA still counts as an asset on the BV balance sheet.
- List every old pension right. Name pension in own management, ODV, stamrecht, and lijfrente positions one by one. Rights from before 1 July 2017 can still affect the closing file and the tax return.
- Test whether the right can still be realised. Look beyond the bank balance. Set-off, tax refunds, and claims on the owner can keep value alive in the records and in the closing accounts.
- Keep one closing file. Minutes, balance sheet, valuation, tax return, creditor notice, loan contract, and KVK filing should tell the same story.
Need a second review before the owner signs the KVK filing?
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Prijsgeven pensioen bij turboliquidatie belast in box 1 - Taxence
- Rechtspraak - Court signal on liquidation and pension in own management
- Belastingdienst, Centraal Aanspreekpunt Pensioenen - Giving up pension or ODV rights
- Belastingdienst, Centraal Aanspreekpunt Pensioenen - When pension rights are not capable of realisation
- Belastingdienst - Current official position on pension in own management
- Belastingdienst - Tax consequences when stopping a BV
- Belastingdienst - Vpb attention points before liquidation
