Model current account agreement between BVs (LLCs)

Artikel 8b van de Wet VPB verplicht groepsmaatschappijen met elkaar op zakelijke wijze (at arm’s length) te handelen. Dat geldt ook voor een geldende rekening courantverhouding. Schriftelijke vastlegging is van belang.

Rekening-courantovereenkomst tussen BV’s (Engelstalig). This model concerns a current account agreement between affiliated private limited companies (BVs). It governs the set-off of mutual payment obligations and the provision of credit, including provisions on interest, credit limits, administration, and security. It also addresses the obligation to act at arm’s length pursuant to Section 8b of the Dutch Corporate Income Tax Act (Wet Vpb). This model is intended for group companies that wish to properly document their intercompany financial relationships.