A BV payment for remediation on privately owned land may count as a profit distribution. This can happen when the landowner remains liable for the cost. The payment can affect company cash, the shareholder’s box 2 position, and the records behind it.
Why this matters
Business use does not automatically make remediation a BV cost. The deed, lease, or use agreement may leave the duty with the private owner. If the BV pays the contractor without a clear business basis, the shareholder may receive a taxable benefit. Company cash has left, and the accounts or tax returns may need correction.
Example
In the published case, the sole shareholder privately owned the business site. The acquisition deed placed remediation costs and risks on him. A later lease did the same. No written agreement showed that the BV had taken over the duty. The BV paid the remediation invoice. The court treated the saved private expense as a profit distribution. Posting the cost to land or alterations did not change that result.
XTROVERSO tips
- Check who carries the duty. Read the deed, lease, use agreement, and contractor file before approving the invoice. Identify the party required to pay under those documents.
- Separate each role. Record whether the person acts as shareholder, director, landowner, or landlord. One person may hold every role, but the BV is a separate party.
- Record the BV’s benefit. State what the BV receives for its payment. Link that benefit to a contract, service, asset, or transferred obligation.
- Keep the file consistent. The contract, soil report, invoice, bank payment, board note, and ledger entry should support the same position. A ledger label cannot fix a weak contract.
- Review before payment. Set the tax, VAT, accounting, and shareholder-current-account treatment before paying. Keep property and environmental records in one project file.
Need a second view before your BV pays a property invoice? We can review the contracts, payment route, and tax position
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 – Saneringskosten privégrond vormen winstuitdeling aan dga
- Rechtspraak – ECLI:NL:GHAMS:2026:2576
- Wettenbank – Artikel 4.12 Wet inkomstenbelasting 2001
- Belastingdienst – Inkomsten uit aanmerkelijk belang
- Belastingdienst – Als u dividend uitkeert
- Belastingdienst – Administratie bijhouden
- Ondernemersplein – Bodemsanering en graven in verontreinigde bodem
