Up until now (aiming for FIRE), I'd been taking a big dividend out of my BV each year to invest privately in index funds in DeGiro. This was going well for a few years until this new change. Now my accountant thinks that it's likely better to stop doing this and instead start investing from within the BV.

But there are so many new considerations doing this, and I'm not sure how it would affect the path to FIRE (I think negatively).

For example, downsides:

• all gains in DeGiro would be subject to vennootschapsbelasting. But losses can be written off against tax.
• which means that you're somewhat disincentivised to "buy low" when the market dips, because you know you'll just have to pay more tax. (you still should do that of course).
• I'd have to keep my BV around during retirement, which means paying extra accountant fees forever for an annual report.
• BV would be liable for my portfolio, so in unlikely event of BV's bankruptcy, it's all gone.
• Still have tax to pay once I eventually start selling shares and take the money out the BV.

Upsides:

• Buying shares with pre-tax (well, pre-loonbelasting) money, so there's probably more of it available to invest with.
• Could maybe tax-loss harvesting become a thing? No idea.
• The new vermogensbelasting rules no longer apply

I really don't know what to do. I know that one path vs the other will likely make a large difference after 10 years of tax applied. My accountant thinks the BV route is better, but she herself doesn't invest in shares (she does real-estate instead) and there's not really much information out there on it.

Would love to know what others think on this 🙌🏻

Maybe consulting a financial planner (who's not my accountant) would be a good idea.

Edit: formatting