Knowledge base
Investing through a BV or privately: the trade-off
When is investing through a BV more advantageous than investing privately?
If you want to build up assets or invest, the question of whether to do so privately or through a BV (the Dutch private limited company) is one of the most decisive financial choices you make as an entrepreneur. This page is closely linked to the broader question of setting up a rental BV or real estate BV, but it applies just as much to investors in shares, funds or savings.
Privately, your assets fall under box 3. The tax authority (Belastingdienst) calculates a notional return on your assets and taxes that, regardless of what you actually earn. In 2026 that system remains under pressure, but the tax burden on box 3 assets is considerable for many entrepreneurs. Investing through a BV falls under corporate income tax (vennootschapsbelasting, VPB): you pay tax on your actual return, not on a notional amount.
The tipping point at which investing through a BV becomes more advantageous than investing privately depends on three factors: the size of your assets, your actual return, and whether you want to withdraw the money privately at some point or let it grow inside the BV. If you leave the return in the BV and reinvest it, you benefit from deferred taxation. If you take the money out later as a dividend, you pay income tax in box 2. That combination, corporate income tax plus box 2, can work out better than the box 3 levy, but it depends entirely on your situation.
A commonly heard rule of thumb is that the BV only becomes advantageous from roughly 200,000 to 300,000 euros in freely investable assets. But that threshold is not set in stone. The tipping point shifts as soon as box 3 rates change, as soon as your return is structurally higher or lower, or as soon as you plan to pass assets on to a next generation. We calculate the tipping point for your specific situation during the introductory meeting. Read more about transferring private assets into a BV here.
Investing through a BV: how does it work in practice and what does Nummerix arrange?
If you decide to invest through a BV, you can set up a separate investment BV or use your existing holding company. In both cases the same administrative obligations apply: a complete financial administration, VAT (btw) returns where relevant, annual accounts (jaarrekening) that meet the statutory requirements, and a corporate income tax return. That is exactly the work we take off your hands.
Putting savings into a BV, or moving private savings into a BV, is not a simple bank transfer. Contributing private assets to a BV requires legal and tax preparation. The BV is incorporated by the notary. We take care of everything that comes after that: setting up the administration, the first set of annual accounts, the corporate income tax return and the ongoing bookkeeping.
An investment BV or investment company does not have to be complex, but the administration does have to be correct. A current account relationship between you as the director-major shareholder (DGA) and the BV, the valuation of investment portfolios, the processing of dividends and price gains or losses: these are exactly the points where things can go wrong if your bookkeeper is not at home in the BV structure. At Nummerix, the BV is our entire line of work. Nick, Alicia and Sander each have years of experience in financial management and finance director roles and know these questions from practice.
Do you want to know whether it is sensible for you to put assets into a BV, or are you already convinced and looking for a firm to take over the bookkeeping of your investment BV or holding company? In the first case, a free introductory meeting is the right step: you get an answer about your situation, not a standard story. In the second case, request a quote right away. Within one working day you know what your fixed monthly fee will be.
FAQ
Frequently asked questions
What is the tipping point at which investing through a BV is more advantageous than investing privately?
There is no universal tipping point. As a rule of thumb, freely investable assets of 200,000 to 300,000 euros are often mentioned, but the actual tipping point depends on your return, the box 3 levy in your situation and whether you let the money grow inside the BV or take it out as a dividend on a regular basis. In an introductory meeting we calculate it for your situation.
Can I put private savings into a BV?
Yes, that is possible, but it is not a simple bank transfer. Contributing private assets to a BV requires legal and tax preparation. Incorporating or amending the BV structure goes through the notary. We take care of setting up the administration afterwards and keep track of all returns. You will find more information on our page about contributing private assets to a BV.
What is the difference between investing in box 3 and investing through a BV?
In box 3, the tax authority calculates a notional return on your assets and taxes that, regardless of your actual return. In a BV you pay corporate income tax on the actual return. When it is later paid out as a dividend, you pay income tax in box 2. Whether that combination works out better for you depends on your situation.
Can I use my existing holding company to invest, or do I need a separate investment BV?
In many cases an existing holding company can be used for investments. A separate investment BV sometimes offers structural advantages, for example in spreading risk or in transferring assets later on. We discuss the most suitable structure during the introductory meeting. The final choice of structure and any notarial steps fall outside our services; we take care of the bookkeeping and tax returns for the structure you choose.
What does the bookkeeping for an investment BV cost at Nummerix?
You pay one fixed monthly fee (excl. VAT), including the complete financial administration, VAT returns where applicable, the annual accounts and the corporate income tax return. Within one working day of your quote request you know exactly what that amount is. There is no additional invoicing afterwards.
What does the current account relationship between a DGA and the BV involve, and what do you do with it?
The current account is the ongoing financial relationship between you as the director-major shareholder and your BV. Amounts you borrow from the BV or owe to the BV are recorded in it. A current account that is not kept correctly can have tax consequences. We process and monitor that relationship as part of the bookkeeping.
Questions about your own situation?
An intake call is free and without obligation. Prefer to know the price straight away? Request a quote.