{"id":7124,"date":"2026-04-13T22:45:10","date_gmt":"2026-04-13T20:45:10","guid":{"rendered":"https:\/\/www.profinancials.nl\/?post_type=nieuws&p=7124"},"modified":"2026-04-14T11:51:18","modified_gmt":"2026-04-14T09:51:18","slug":"dga-salary-standards","status":"publish","type":"nieuws","link":"https:\/\/www.profinancials.nl\/en\/nieuws\/dga-salary-standards\/","title":{"rendered":"DGA salary standards"},"author":5,"featured_media":6985,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":" \r\n

Want to be sure your DGA salary meets the rules and also fits your business situation? Profinancials helps you set a defensible customary salary, a smart salary\u2013dividend split and, where needed, a request for reduction or nil assessment with the Dutch Tax Administration.<\/span><\/p>","blog_key_takeaways":[],"blog_part_1":"

What is the customary salary scheme?<\/span><\/h2>\r\n

As a director-major shareholder (DGA), you are an employee of your own BV. The Dutch Tax Administration wants to prevent you from mainly receiving dividends and too little salary. That is why the customary salary scheme applies: you set a salary that is customary for your activities and position. The scheme looks at what is customary in comparable situations and applies a statutory minimum. The starting point is that you follow at least the highest relevant reference salary. Deviations are allowed, but only with solid substantiation. Do you work with one or more BVs and want broader advice on your structure? See our <\/span>Services for local entrepreneurs and BVs<\/span><\/a>.<\/span><\/p>\r\n\r\n

DGA salary standards and criteria in 2026<\/span><\/h2>\r\n

In 2026 you use these three references when setting the DGA salary. Your salary is at least the highest of:<\/span><\/p>\r\n\r\n