{"id":7253,"date":"2026-05-22T16:06:32","date_gmt":"2026-05-22T14:06:32","guid":{"rendered":"https:\/\/www.profinancials.nl\/?post_type=blogs&p=7253"},"modified":"2026-05-18T16:39:33","modified_gmt":"2026-05-18T14:39:33","slug":"determine-dga-salary","status":"publish","type":"blogs","link":"https:\/\/www.profinancials.nl\/en\/blogs\/determine-dga-salary\/","title":{"rendered":"Determine DGA salary"},"author":5,"featured_media":7258,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":" \r\n

Want to set your DGA salary without hassle and with maximum tax certainty? Profinancials determines your customary salary with solid, defensible substantiation, based on industry, profit and activities. We proactively think along about optimization with salary and dividend, and where needed arrange timely approval from the Dutch Tax Administration to reduce it or even set it to nil. Personal, transparent and fully digital. Want to get started right away? Schedule a <\/span>1-on-1 advisory session<\/span><\/a>.<\/span><\/p>","blog_key_takeaways":[],"blog_part_1":"

How to determine the customary salary<\/span><\/h2>\r\n

The Dutch Tax Administration uses three benchmarks for determining the DGA salary. The highest outcome sets your minimum. With solid substantiation you can deviate under certain circumstances. This is how we approach it:<\/span><\/p>\r\n\r\n

\r\n<\/colgroup>\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\r\n

Benchmark<\/span><\/p>\r\n<\/th>\r\n

\r\n

What you assess<\/span><\/p>\r\n<\/th>\r\n

\r\n

Required substantiation<\/span><\/p>\r\n

\u00a0<\/span><\/p>\r\n<\/th>\r\n<\/tr>\r\n<\/thead>\r\n

\r\n

Comparable salary<\/span><\/p>\r\n<\/td>\r\n

\r\n

Salary in a comparable role outside your BV<\/span><\/p>\r\n<\/td>\r\n

\r\n

Job description, market data, vacancies, collective labor agreement information<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

Highest salary in your BV<\/span><\/p>\r\n<\/td>\r\n

\r\n

Whether an employee on payroll earns more<\/span><\/p>\r\n<\/td>\r\n

\r\n

Payroll list and explanation of roles and responsibilities<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

Statutory minimum standard<\/span><\/p>\r\n<\/td>\r\n

\r\n

The annually determined standard amount set by the tax authorities<\/span><\/p>\r\n<\/td>\r\n

\r\n

Application of the current standard amount to your situation<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n

We start with a role scan and market comparison, test internal pay ratios and check whether the statutory standard amount is appropriate. In doing so, we weigh company growth, profitability, scope of duties, number of BVs and the salary\u2013dividend ratio. The result is clear advice with file-ready substantiation that holds up to questions from the Dutch Tax Administration. Want to spar with a specialist? Our <\/span>Tax advisor for DGA and BV structures<\/span><\/a> helps with the tax substantiation and coordination with the Dutch Tax Administration.<\/span><\/p>\r\n\r\n

When may you pay out less or even nil?<\/span><\/h2>\r\n

In specific cases, you can lower your salary as a DGA or temporarily set it to nil. Examples:<\/span><\/p>\r\n\r\n