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

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

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 enters into force on 1 January 2022.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO