A July 2026 court ruling confirms that retirement and fewer hours do not automatically lower a DGA’s customary salary. The 2026 test uses the highest of comparable pay, the group’s highest employee salary, and €58,000. A lower amount needs evidence of a smaller role and lower market pay.
Why this matters
A founder may leave daily sales yet still approve payments, sign contracts, or direct advisers. Those tasks count, even at a few hours a month. Payroll records should show duties, hours, authority, and which BV receives the work. Include connected companies, management agreements, and employee salaries. Limited cash is a funding issue, not a measure of the work’s value. Private company-car use may count as salary in kind.
Example
A founder sells the trading company and keeps a personal holding. Each month, the founder reviews investments, speaks with advisers, and signs decisions. The holding has no customers or regular employees. The file should record the remaining decisions, time, and authority. It should also show what an unrelated person earns for similar work. If a work company remains involved, its management agreement, invoices, and actual duties must match. Records should show who took over the founder’s former tasks.
XTROVERSO tips
- Map the work by company. List every BV and connected company. Record the contracts, payments, investments, staff matters, and adviser contact handled for each entity.
- Record time and authority. Keep a realistic record of hours and decisions. Note signing rights, bank access, and final approval powers.
- Find a relevant pay comparison. Compare the current role with similar external work. Do not use the founder’s former full-time position if that job has ended.
- Check contracts and invoices. Make sure employment terms, management agreements, and invoices reflect where the work is actually carried out.
- Reconcile the payroll file. Check cash salary, company-car use, other benefits, and employee pay across connected companies. Formally record changes when duties pass to a successor.
Need a second look at your DGA role, payroll file, or retirement plan? We can identify the points needing attention
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Rechtspraak — ECLI:NL:RBGEL:2026:5528
- Belastingdienst — Loon en aanmerkelijk belang
- Belastingdienst — Checklist vooroverleg gebruikelijk loon
- Belastingdienst Kennisgroepen — Meestverdienende werknemer
- Belastingdienst Kennisgroepen — Reële overeenkomst van opdracht
- Belastingdienst — Privégebruik van een auto van de onderneming
- Salaris Vanmorgen — Geen lager gebruikelijk loon voor gepensioneerde DGA
