Yes, it's possible, but not for free. There are several options: a current account advance or a fixed-term loan. It's essential to understand the applicable rules to avoid any reclassification by the tax authorities.
Current account advance: simpler and risk-free, but more expensive
When you withdraw money from your company without a loan agreement, this creates a debit current account. No contract is needed — simply state "current account advance" in the transfer reference.
This option is recommended when you have a one-off personal need for liquidity.
Interest rate set each year by the tax authorities
At the time of the annual accounts, interest is calculated by applying the minimum rate set by the tax authorities. The interest is added to your current account each year, until you repay it to your company.
👉 For example, for 2025 income, the annual interest rate was 5.57%. The rate for 2026 will be published in early 2027.
💡 You can check your current account balance directly in the BILLY app (reviewed by your accountant at the end of each quarter): Everything you need to know about the current account
Fixed-term loan: cheaper, but more complex and riskier
Your company lends you a sum of money today. You plan to repay the full amount at a date agreed in advance, for example. You pay your company interest each year on the full amount, until repayment.
This option is recommended if your company holds significant liquidity and you need it personally (for example: purchasing a home).
📑 A written contract is essential
A fixed-term loan is a genuine credit agreement concluded between the company and its director, with a clearly defined amount, duration, interest rate, guarantees and repayment terms. Unlike a current account advance, this type of financing requires a written contract, the terms of which must be strictly respected (in particular, repayment of the loan at maturity).
💡 A template is available at the end of this article.
📈 Using a market interest rate
For a fixed-term loan, there is no legal minimum rate. The tax requirement is different: the rate must be a "market rate", meaning a rate that would be applied between two independent parties under similar conditions.
To justify this rate, there are several approaches:
1. Comparison with bank rates (the strongest evidence)
Request one or more simulations from banks for a comparable loan (same amount, same duration, same risk profile, with or without guarantees).
The rate obtained provides the most solid reference in the event of a tax audit.
2. Reference to National Bank of Belgium (NBB) data
The NBB publishes statistics on average lending rates. This allows you to establish a realistic range. The lower the interest rate you choose, the greater the tax risk if you cannot demonstrate that it is indeed a market rate.
👉 For a fixed-term loan over 4 years, a rate between 3.5% and 5% per year could be justifiable as a market rate.
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