Is your DGA salary high enough?
A director who also holds 5% or more of the shares must draw a "customary" salary (gebruikelijk loon). For 2026 it must be at least the highest of three tests, with a statutory floor of €58,000. Enter your numbers to see where you land.
The gebruikelijk loon rules carry margins and exemptions (for example a genuinely dormant BV), and the comparable-employment test has nuance. Confirm your figure with your own tax adviser before you run payroll. The €58,000 floor is the 2026 figure (up from €56,000 in 2025).
This check is general information, not tax or legal advice. Rules and rates change; check the current position and get advice on your own situation before acting.
Running a holding company above your operating BV? The DGA salary is often paid by the holding company, for example funded by a management fee from the operating BV. See holding structures (general information) and the full DGA salary guide.
Ready to form your Dutch BV?
Packages start at €1,295 ex VAT, with the notary's fees and the KVK registration fee included, and VAT registration support in every package. Set your DGA salary with an accountant once you know where you land against the floor. Prices exclude VAT; see pricing for when UK VAT applies.