A BV corporate tax return can show income or payments missing from its director’s personal return. The difference may support a review of an earlier assessment, with extra tax, interest, and further questions.
Why this matters
The BV and its director file separately. Salary, a loan, or a current-account offset may appear in both files. New information can lead to a review of an earlier personal assessment. The usual domestic period is five years, though extensions and special circumstances may change it. A correction can leave the director with a personal tax bill. The BV may still need its cash for payroll, suppliers, tax, and working capital. Before a sale, restructuring, or closure, the owner should also check ODV, annuity, and pension balances.
Example
A BV records an annual retirement payment for its director. Part reaches the director’s bank account. The remainder reduces the director’s current-account debt. The ledger shows the full payment, but the personal return includes only the bank amount. Years later, the corporate return and ledger reveal the gap. Check the agreement, calculation, bank statement, current-account entry, and both returns. Where they differ, review the director’s tax position and the BV’s cash.
XTROVERSO tips
- List balances linked to the director. Check the balance sheet for ODV, annuity, pension, loans, current account, accrued salary, and private settlements.
- Compare both tax files. Match annual accounts and the corporate return with bank records, payroll, and the director’s personal return.
- Document every offset. Keep the calculation when a current-account entry settles a payment. Attach it to the related ledger entry.
- Retrieve old retirement documents. Find the original agreement, conversion papers, payment schedule, and contribution history. Do not rely on a repeated annual journal entry.
- Review before a major change. Check retirement obligations and director balances before a sale, restructuring, or closure. Include the effect on BV and personal cash.
Need a clear review of records linking your BV and personal tax position? Our team can help identify gaps
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
- Taxence – Vpb-aangifte bv levert nieuw feit op voor navordering dga
- Belastingdienst – Navordering na een eerdere aanslag inkomstenbelasting
- Belastingdienst – Belasting over lijfrente-uitkeringen
- Belastingdienst Kennisgroepen – Ingegane ODV en omzetting in een lijfrenterekening
- Belastingdienst Kennisgroepen – Revisierente bij afkoop van een omgezette ODV
- Belastingdienst – Stoppen met uw bv
- Wettenbank – Algemene wet inzake rijksbelastingen
