DGA Salary or Dividend

DGA Salary or Dividend: Gebruikelijk Loon Check

Are you a director-major shareholder (DGA) wondering if you're paying yourself enough salary from your BV? The gebruikelijkloonregeling sets a minimum. Use the check below for a first indication of whether your situation needs attention.

For directors with a substantial interest

Does the gebruikelijkloonregeling apply to you?

Quick check on whether your BV salary needs a closer look.

Do you have a substantial interest (aanmerkelijk belang) in your BV? Usually at least 5% of the shares, alone or together with your tax partner.
Do you work for your own BV, for example as a director? The rule only applies if you actually perform work for the company.
Is your salary clearly lower than what a comparable role elsewhere would pay? Think of a salary kept deliberately low to pay out more via dividend.
Result

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    Note: this is an indication, not a calculation or advice. The statutory minimum for the gebruikelijk loon changes every year, and the rule is tested against three criteria (comparable role, highest-paid employee's salary, statutory minimum). Only a personal conversation gives certainty about your exact situation.

    More about DGA salary and dividend

    This check gives a first indication, not a definitive calculation. The right balance between salary and dividend depends on your full situation. Have a look at our services for BVs and DGA salary advice, or get in touch for a personal conversation.

    Want the official rules? Visit the Belastingdienst or the Kamer van Koophandel for more information.