Tax and dividends SAS closure

missychrissy
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After selling our SAS business, we are advised that any money left in our business Account is liable for tax.  We have never had a salary or been paid dividends in 12 of operating the business.  The business owes us (3 co-owners) personally around 95,000 euros of debt for setting up the business etc.  I can not understand why we will be expected to pay around 28,000 euros on this amount.  We are a small business earning less than 250,000 euros a year and will be retiring.  Would it be better financilly to take the money as dividends please?  Thank you.

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