Startups can pay director-major shareholder minimum wage for an extra year

What changes?

Are you the director-major shareholder (directeur-groot aandeelhouder, dga) of an innovative start up? You are allowed to pay yourself the minimum wage (customary salary scheme, gebruikelijkloonregeling) 1 year longer. Until 1 January 2023, you do not yet have to pay the dga according to market standards. With this measure, the government wants to support the financial position of startups.

For whom?

• innovative startups

When?

This amendment is expected to come into force on 1 January 2022.

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 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).