For 2026, Dutch BVs must assess a DGA’s customary salary against the work actually performed. The reference amount is €58,000. Comparable pay and the highest salary in the connected group also count. Fewer hours may support lower pay, but duties and decision-making authority remain part of the payroll test.
Why this matters
Cash pressure does not set the salary. The BV needs records of the DGA’s duties, hours and authority. For 2026, the test uses comparable employment, the highest-paid employee in the BV or connected group, and €58,000. Since 2023, the 75% efficiency margin no longer applies. A payroll amount that is too low may create fictitious salary. Wage tax can then arise without cash being set aside.
Example
A founder works two days a week after illness. Her partner handles customers, suppliers and staff. She still approves large bank payments, signs major contracts and speaks with the accountant. Part-time work does not settle her salary. The BV should record transferred duties, retained authority and time spent in each connected company. It also needs an external pay comparison for the actual role. The salary decision should match the contracts, board records, payroll file and daily practice.
XTROVERSO tips
- Write down the actual role. List operational work, finance, tax contact, staff decisions and formal representation. Use current duties, not an old job title.
- Record hours and authority. Track hours or days for each connected BV. Note who approves payments, signs contracts, sets prices and makes final decisions.
- Use a real external comparison. Use a vacancy, salary survey or pay data for a role with matching duties, sector, hours and authority. Keep the comparison in the payroll file.
- Check the full group payroll. Review salaries in the BV and connected companies. The highest-paid employee may affect the customary-salary calculation.
- Match salary with cash records. Reconcile payroll with dividends, management fees, shareholder current-account movements and the monthly cash forecast.
- Review before payroll closes. Resolve unclear salary positions before the final payroll run. Give your payroll or tax adviser the underlying records, not only a target amount.
Need a clear file before changing a DGA salary? We can review the role, evidence and payroll impact with you
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.
