Are you the director major shareholder (dga) of a bv? You have to pay yourself a salary that is in line with the customary salary for your job. This is called the customary salary scheme. As of 1 January 2023, your salary must be 100% in line with the salary of someone in a comparable function.
Your customary salary is at least:
- 100% of the salary of a person in a comparable job (it now stands at 75%)
- the salary of the employee with the highest wages in your company
- a fixed sum of at least €48,000
Your bv deducts wage tax from your salary. With the customary salary scheme, the Tax Administration ensures that you receive wages that reflect the level at which you work, as well as the amount of work you do.
- entrepreneurs with a bv.
The change in law is expected to enter into effect on 1 January 2023.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).