As a director-major shareholder (DGA) of a BV, you determine your own salary, but the Belastingdienst sets a minimum wage: EUR 56,000 in 2025 and EUR 58,000 in 2026. Additionally, you pay corporate tax (19% up to EUR 200,000, 25.8% above) and Box 2 tax on dividends (24.5% up to EUR 67,804 in 2025, 31% above). The combined effective rate is approximately 38.85% at low profits and up to 44.11% at higher amounts. Note: loans from your BV above EUR 500,000 are taxed as Box 2 income. Our fiscal consultants optimize your salary-dividend ratio and assist with holding structures. Advice from EUR 249.
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The balance between salary and dividend determines how much tax you pay. We help you find the optimal mix.
We calculate the ideal ratio between your DGA salary and dividend distribution to minimize your total tax burden.
What can you expect?
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?
We help you structure your current account debt to the BV and arrange your pension accrual tax-efficiently.
What can you expect?
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Four clear steps. No hassle. You provide the details, we handle the rest.
After your request, you receive a targeted questionnaire. You securely submit your documents so our experts get a complete picture of your BV situation.
Our tax specialists analyze your current salary-dividend structure, corporate tax position and any current account. We calculate multiple scenarios.
You receive a clear report with concrete recommendations: optimal salary, best dividend timing, and a multi-year plan for your tax burden.
We schedule a (video) call to review the advice together, answer your questions and discuss implementation.
Whatever your situation, we handle your tax affairs personally, carefully and quickly.
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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
No matter your tax question, Jan de Belastingman is here for you. Don't see your question? Contact 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.
Luuk
Tax Specialist & Director
As the person ultimately responsible, Luuk leads our team of tax specialists and ensures the quality of every tax return and every piece of advice. With years of experience at leading firms, he knows exactly where the opportunities lie — and makes sure you benefit from them.