Dutch companies must still assess a director-major shareholder’s usual salary when the founder works limited hours. In 2026, the payroll review considers duties, authority, comparable pay and the BV receiving the work. The €58,000 reference amount is one comparison point. It is not an automatic salary for every DGA.
Why this matters
Limited hours may support lower pay, but they do not settle the salary test. Start with the highest of comparable pay, the highest employee salary in the relevant group, or €58,000. Lower pay needs evidence of the founder’s actual duties and authority. Bank access, payroll approval and contract signing can still carry market value. A weak file can lead to payroll corrections, interest and pressure on cash or dividend plans.
Example
In a salon, the founder works four hours a week after illness. A spouse handles appointments, customers and daily staff planning. Yet the founder approves payroll, signs supplier contracts, controls the bank account and decides on new hires. Four recorded hours do not show the full role. The salary review should cover that authority, the work’s market value and the BV receiving it. Business records can document the operational change without medical details.
XTROVERSO tips
- List the remaining work. Record every task the DGA still performs, including payroll approval, banking, contracts, staff decisions, customer issues and tax correspondence.
- Identify the correct BV. State which company receives each activity. Check employment contracts, management agreements, invoices and management fees against that allocation.
- Compare duties, not job titles. Use hours, authority, experience, sector, company size and complexity to find a comparable job. Keep the salary evidence in the file.
- Check employee pay. Review the highest-paid employee in the company and affiliated companies. This is a separate part of the 2026 salary test.
- Record changes as they happen. Document transferred duties, reduced approval rights and changed working hours during the year. Do not rebuild the record after year-end.
- Connect payroll to cash. Put salary, payroll tax, available cash and planned dividends in one forecast. Allow for corrections and interest where the current position lacks support.
Let’s check whether your DGA role, payroll file and cash plan tell the same story
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
- Gebruikelijk loon terecht ondanks beperkte werkzaamheden - Taxence
- Belastingdienst - Current 2026 deemed-salary rule and statutory reference amount
- Belastingdienst - Evidence file for reduced salary, limited hours and limited duties
- Belastingdienst Kennisgroepen - Holding BV and operating BV: where the work is performed
- Rijksoverheid - Policy, enforcement and the importance of a defensible market comparison
- Belastingdienst - Prior consultation for case-specific certainty
- Rechtspraak - ECLI:NL:GHARL:2026:4305
