Retirement does not automatically remove a Dutch director-major shareholder (DGA) from the customary-salary rules. A July 2026 court ruling shows that reduced hours need evidence before a lower salary can stand. In 2026, the test uses the highest of three benchmarks, including €58,000.
Why this matters
Many founders retire in stages. A successor may run daily operations while the founder still approves payments, signs contracts, or speaks with a key customer. A low payroll salary needs support in the company file. Missing records can lead to payroll corrections, tax interest, and less cash for dividends. The €58,000 amount is one benchmark. Comparable employment or a higher-paid employee may require a higher salary.
Example
In the 2021 case, a retired DGA reported a customary salary of €12,000. He said activity had fallen and he worked one day each month. The inspector used €47,000, including the taxable company-car benefit. The court accepted that age could point to part-time work. Yet the DGA gave too little detail about the companies, his tasks, and his hours. One day a month did not support the lower salary. The €47,000 figure applied to 2021, not 2026.
XTROVERSO tips
- Write down the work that remains. List the founder’s remaining tasks, including payment approvals, finance, contracts, customer calls, supervision, and advice. Record the hours and decision-making responsibility.
- Identify the BV receiving the work. Check whether the founder works for the holding, operating company, or several entities. Match service agreements, management invoices, payroll, and board records to that allocation.
- Test all three salary benchmarks. Compare the salary with comparable employment, the highest-paid employee in the company or a connected company, and the 2026 amount of €58,000. Keep the calculation in the payroll file.
- Record the handover of authority. Document which duties ended, who took them over, and when. Update signing rights, bank access, contracts, and board minutes where necessary.
- Review payroll with cash planning. Review salary, benefits, dividends, pension income, and company cash together. A later payroll correction can disrupt the founder’s finances and the BV’s plans.
Need to review the DGA’s role, salary basis, and payroll file? We can help bring the records into line
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
- Gepensioneerde dga ontkomt niet aan gebruikelijk loon - Taxence
- Rechtspraak - Retired DGA, continued activity and proof for a lower customary salary
- Belastingdienst - Current 2026 customary-salary threshold and routes to a lower amount
- Belastingdienst Kennisgroepen - Holding and operating-company allocation of DGA work
- Wettenbank - Statutory basis for customary salary
- Rijksoverheid, Ministry of Finance
