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!
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