"Save tax via a BV" — when is it legitimate and when scam?
BV is legitimate tool for profit > €60-80k, long-term investment, asset transfer. But startup costs + fixed fees + DGA salary rule. Criteria explained.
A BV (private limited) can offer tax benefits but isn't an evasion trick and isn't always advantageous. When yes: (1) ZZP turnover > €60-80k net profit — VPB 19% (first €395k) vs IB 36.93%/49.5% — can save ~€10k/yr; (2) Long-term wealth — defer dividend; (3) Business takeover or estate planning; (4) Personal liability limit. When NOT: (1) Low turnover < €50k — startup (€500-€1,500) + annual costs (accountant + KvK + VAT + DGA salary admin €2-€5k/yr) outweigh; (2) DGA salary rule: must pay "market-equivalent" salary (~€56k 2026), taxed; (3) On termination: more complex and costly than ZZP. SCAM FLAGS: (a) "We arrange BV structure that magics tax away" — illegal; (b) "STAK Foundation for tax-free transfer" — can be legitimate but often abused; (c) "Avoid box 3 via BV" — Tax Office hits this as anti-abuse (AWR 22a). Solid advice: NOB or RB tax advisor calculating ZZP→BV transition.