For 2026, Dutch customary director pay is at least €58,000 or a higher comparison amount. Founder invoices may affect payroll treatment when contracts, records and actual work do not align. A correction can arrive after the BV has spent the cash.
Why this matters
A low salary can make the BV’s margin and cash look stronger than they are. That can affect decisions on dividends, hiring, debt and investment. The BV must withhold payroll tax on customary pay. A lower amount needs evidence of duties, hours, authority and comparable employment. Low cash or uneven turnover alone is insufficient. Payroll, contracts, invoices, time records and board decisions should show the same work split.
Example
A founder receives salary from a holding BV and invoices the operating BV for operational work. The same founder sets prices, manages staff and negotiates customer contracts. The invoice may reflect a real service arrangement. Contracts, time records and daily work must support that split. Otherwise, a payroll review may include the invoiced work. A correction could arrive after the operating BV has paid suppliers, VAT or dividends.
XTROVERSO tips
- Map the work by entity. List the founder’s duties, hours and authority for each BV or business. Include management, sales, technical work and staff decisions.
- Check the three 2026 reference points. Compare pay with similar employment, the highest-paid employee in the company or a connected company, and €58,000. Use the highest amount.
- Match invoices to real contracts. Check who signed the contract, which entity received the work and how it was recorded. An invoice label does not decide payroll treatment.
- Keep the decision file complete. Retain board records, employment terms, service agreements, time records, invoices and payroll journals. Each document should support the same work split.
- Include corrections in the cash forecast. Estimate payroll tax, interest and the cash effect of a correction. Add that amount to the forecast before year-end.
- Review unusual structures early. Seek specialist advice when a founder works through several entities or combines salary with personal invoices. Case-specific prior consultation may be available.
Want to check whether your payroll, invoices and contracts reflect the real cost of founder work?
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
- Belastingdienst — Loon en aanmerkelijk belang
- Belastingdienst — De besloten vennootschap en loonheffingen
- Belastingdienst Kennisgroepen — Doorbetaaldloonregeling bij reële overeenkomst van opdracht
- Belastingdienst — Checklist verzoek vooroverleg gebruikelijk loon
- Belastingdienst — Verzoek om vooroverleg
- Rechtspraak — ECLI:NL:GHSHE:2026:1945
- Taxence — Gebruikelijk loon terecht via loonheffing nageheven
- Wettenbank — Wet op de loonbelasting 1964
