Whitepaper DMS and Customary wages

There is no clear description for a director-major shareholder (DMS/ in Dutch: DGA). There are several laws in which the DGA occurs, but in each law a different definition is used. Roughly it can be said that a DGA is the highest boss within a BV or NV and owns a large part of the shares.

The director-major shareholder is an employee of the B.V. (a B.V. is in Dutch a Private Limited Company). The DGA therefore pays his own salary. That there is a minimum of the salary for a DGA, is to prevent a tax benefit from the income that is achieved. The minimum salary obligation is a legal obligation imposed by the legislator to prevent the director of a B.V. to avoid the progressive tax scale in Box 1 (52% income tax) by distributing profits from the company as dividend (22% combined box 1 and 3) instead of salary. Download the whitepaper below to continue reading!

Complete the fields below to download the whitepaper

Handling of your personal details

We will process your personal details for marketing purposes and we may contact you as a result of your download. How we handle your personal details is explained in our privacy statement.

Please state below whether you allow us to save your personal details.