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Tax advice for BV director-shareholders (DGA).

Own a BV? We optimize your salary, dividend and tax burden as a director-shareholder.

Plan BV/DGA advice

No obligation · fixed price agreed upfront

A Jan de Belastingman tax specialist preparing client advice

Smart tax management for your BV.

The balance between salary and dividend determines how much tax you pay. We help you find the optimal mix.

Salary-dividend optimization.

We calculate the ideal ratio between your DGA salary and dividend distribution to minimize your total tax burden.

What can you expect?

Calculation of optimal customary salary
Dividend planning per bracket
Combined Vpb + Box 2 analysis
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BV structure advice.

Whether you want to set up a holding, convert your sole proprietorship or evaluate your current structure — we advise what fits best.

What can you expect?

Holding vs. operating company analysis
BV setup or conversion calculation
Fiscal structure optimization
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Current account & pension.

We help you structure your current account debt to the BV and arrange your pension accrual tax-efficiently.

What can you expect?

Keep current account within EUR 500,000 limit
Old-age obligation (ODV) advice
Future planning and exit strategy
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What our clients say

CUSTOMER REVIEWS

Why 3,400+ people in the Netherlands trust us

4.9
Google Reviews
Daniel Gold

Daniel Gold

31 reviews on Google

“Mila and team were super responsive to my requests and came up with a very well priced package that perfectly addressed my needs. I didn't end up using the full package and they even refunded what I didn't use. Highly recommend!”
AS

Alvi Safira Syarifuddin

Local Guide · 12 reviews

“At first I wasn't so sure that a report would be enough to help me manage my issue alone, but all the steps are so clear that it was super easy! Definitely recommended and great value for the price!”
Robin Schirmer

Robin Schirmer

Review on Google

“I really enjoyed using Jan de Belastingman. Super straightforward and helpful service. Highly recommend if you are looking to outsource your tax preparation.”
Gabriela Uzunova

Gabriela Uzunova

Review on Google

“Would recommend for sure! Really helped me figure out how to claim back money from my income tax return and with really clear steps! Thank you!”
How it works

Jan de Belastingman makes it clear for you.

Four clear steps. No hassle. You provide the details, we handle the rest.

1

Map your situation.

After your request, you receive a targeted questionnaire. You securely submit your documents so our experts get a complete picture of your BV situation.

2

Expert analysis.

Our tax specialists analyze your current salary-dividend structure, corporate tax position and any current account. We calculate multiple scenarios.

3

Strategic advice plan.

You receive a clear report with concrete recommendations: optimal salary, best dividend timing, and a multi-year plan for your tax burden.

Personal meeting.

We schedule a (video) call to review the advice together, answer your questions and discuss implementation.

Our promises

The 3 promises of Jan de Belastingman.

Whatever your situation, we handle your tax affairs personally, carefully and quickly.

  • Fixed price upfront — no surprises

  • Response within 1 business day

  • One dedicated expert — reachable by email and phone

Get started in 2 minutes

Get your fixed price within 1 business day

Leave your details. A tax specialist from our team reviews your situation and quickly confirms the fixed price.

4.9/5 Google Reviews
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  • Fixed price upfront

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DGA tax: current figures 2025 and 2026

As a DGA, you pay tax on two levels: corporate tax (Vpb) in the BV and income tax in Box 2 on dividends. The right structure can save thousands of euros.

Customary salary 2026

EUR 58,000

Minimum DGA salary. In 2025 this was EUR 56,000. The customary salary is indexed annually (source: belastingdienst.nl).

Corporate tax bracket 1

19%

On the first EUR 200,000 in profit. Above this, the high rate of 25.8% applies.

Box 2 rate 2026

24.5% / 31%

In 2026, the first EUR 68,843 in dividends is taxed at 24.5%. Above that: 31%. For fiscal partners, the first bracket doubles.

AB exemption

None

The substantial interest exemption was abolished in 2024. All substantial interest benefits are now taxed in Box 2.

Vpb + Box 2 combined

Approx. 39-50%

The effective tax burden on BV profit distributed as dividend ranges from 39% (low bracket) to 50% (high brackets). Optimization pays off.

DGA current account

Max EUR 500,000

Since 2023, DGAs may borrow a maximum of EUR 500,000 from their own BV (Excessive Borrowing Act). The excess is taxed as deemed dividend.

Sources: Dutch Tax Authority

FAQ

Still have questions? We have answers.

No matter your tax question, Jan de Belastingman is here for you. Don't see your question? Contact us .

As a DGA, you are legally required to pay yourself a customary salary of at least EUR 58,000 in 2026. You pay Box 1 tax on this salary (up to 49.50%). Profit above the customary salary that stays in the BV is taxed at just 19% corporate tax (up to EUR 200,000). The optimal strategy combines the lowest possible customary salary with dividend planning that optimally uses the Box 2 bracket thresholds. We calculate exactly what the best mix is for you.
The best moment for dividend distribution depends on your total income position. In 2026, a Box 2 rate of 24.5% applies to the first EUR 68,843 (doubled for fiscal partners). Above that, you pay 31%. By smartly planning the timing and amount of your dividend, you can save thousands of euros. We create a custom multi-year plan.
Since 2023, the Excessive Borrowing Act applies. You may borrow a maximum of EUR 500,000 from your BV. The amount above this threshold is taxed as deemed dividend in Box 2. Owner-occupied home debts do not count towards this limit. We help you structure your current account within the limits.
The tipping point varies per situation but often lies around EUR 100,000-150,000 in profit. With a sole proprietorship, you pay up to 49.50% Box 1 tax but benefit from self-employed deduction and SME profit exemption. With a BV, you pay 19% corporate tax + Box 2 upon distribution. We calculate both scenarios with your specific numbers.
A BV/DGA advisory engagement at Jan de Belastingman starts from €249 including VAT. After your intake, we assess your situation and provide an exact, fixed price upfront. No hourly rates, no surprises. Calling with questions costs nothing extra.
Building up pension in own management has not been possible since 2017. If you still have an existing pension obligation, you may have converted it to an old-age obligation (ODV). We advise on the tax consequences and help with the optimal settlement of your pension provision.
The main changes in 2026: (1) The customary salary remains EUR 58,000. (2) The Box 2 rate is 24.5%/31% with a bracket threshold of EUR 68,843. (3) Corporate tax rates remain 19% and 25.8%. (4) The excessive borrowing limit remains EUR 500,000. We keep your tax planning up to date and proactively advise on changes.
A holding offers advantages if you have multiple activities, want to retain profits, or want to protect your business against risks. The participation exemption ensures that dividends from operating company to holding are tax-free. Whether a holding pays off for you depends on your specific situation. We create a custom cost-benefit analysis. Explore our <a href="/en/tax-advice/bv-dga-advice">BV/DGA advisory service</a> for a personal assessment.
A holding structure offers tax advantages through the participation exemption: profits and dividends from your operating company are tax-free in the holding. This makes it possible to retain profits, spread risks, and receive sale proceeds tax-free in the holding. Disadvantages include additional administration and notary costs. At Jan de Belastingman, we advise whether a holding structure is worthwhile in your situation.
Since 2023, the Excessive Borrowing Act applies: loans from your BV above EUR 500,000 are taxed as Box 2 income (24.5% or 31%). Owner-occupied home debts are excluded. It is therefore fiscally important to properly structure your loans from the BV.
A team member working at a desk.
What drives us

Tax matters don't have to be complicated. We make sure you know exactly where you stand and that you never pay more than necessary.

Our team of tax specialists helps you with carefully prepared tax returns and clear tax advice. We consider your situation, explain your options in plain language and help you decide on the next step.