As you know, BV owners have to pay a DGA (shareholder director) salary. The so-called "regular" salary of the DGA has increased again and is 2022 euros in 48.000. Last year it was a thousand less - 47.000. The amount has been growing for the third year in a row:
- 2022: € 48.000
- 2021: € 47.000
- 2020: € 46.000
- 2019: € 45.000
- 2018: € 45.000
- 2017: € 45.000
Under tax law, a DGA is a person who owns more than 5% of the shares of a company and is also a director of that company.
A "regular" DGA salary must be at least:
- 48.000 euro gross per year (2022).
- 75% of the salary of an employee in a similar position.
- The salary of the highest paid employee of the company or subsidiary.
Read more about DGA salary, withdrawing profits from BV and filing financial statements. here.
In what case can the salary be lower than 48.000 euros?
If a lower salary is paid for comparable work. However, you must be able to prove this to the Internal Revenue Service.
If you have any questions regarding the DGA salary, our consultants will be happy to answer them. Write to us in the chat on the website, in social networks or by email info@nalog.nl.
Publication Date: 17.02.2022
