Startups can pay director-major shareholder minimum wage for an extra year
Effective date: 1 January 2022
On this page
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.