If you're a DGA (Director-Major Shareholder), you're likely already familiar with the so-called DGA salary. But what exactly does this entail, and what requirements must be met? In this blog, we explain what a DGA salary is, how it’s determined, and what you need to know about the related tax obligations.
A DGA is a director who is also a (major) shareholder of a private limited company (BV). This means the person owns at least 5% of the company's shares. While the DGA’s role may vary, the key point is that you are both a shareholder and a managing director. It is common for a DGA to receive a salary for their work within the company, but specific rules apply to what is considered a reasonable salary.
In the Netherlands, the DGA salary is also referred to as the “customary salary.” This is the minimum salary you must receive as a DGA for the work you perform in your BV. The Dutch Tax Authority states that your salary must be in line with what is customary for someone performing similar work under similar circumstances.
In 2025, the DGA salary must be at least €49,000 per year. This is the minimum amount you must receive as a salary when working as a DGA. In certain situations, for example, if your BV has a low income, this amount may be adjusted downwards. However, if the customary salary is below €49,000, the tax authority may impose a correction.
The tax authority is strict when it comes to the DGA salary. If a DGA receives too low a salary, the tax authority may decide to make an adjustment. This means they can determine that your salary has been too low, which could result in tax assessments and penalties. It is therefore important to comply with the DGA minimum salary to avoid issues.
Many DGAs operate under a holding structure. In this case, you often have multiple BVs: operating companies and a holding BV. The salary is usually paid out by the operating company, and it is important that the customary salary requirements are also met here.
A holding structure can offer tax advantages, such as retaining capital within the holding and optimizing your tax rates. However, the DGA salary must still comply with the tax authority’s rules.
• Customary salary rule: As a DGA, you are required to receive a salary that is market-based. This must be at least the legal minimum wage, but in many cases, it will be higher.
• Relationship between operating company and holding: Ensure that your salary structure is set up correctly within a holding structure to make the most of the tax benefits.
• Tax inspections: The tax authority can audit your salary, so it’s important to ensure your pay is in line with what is standard for the work you perform.
As a DGA, you must meet specific salary requirements. In 2025, the minimum amount is €56,000, but it’s always essential to ensure your salary is market-compliant and reflects what is customary for your position. By adhering to the DGA salary rules, you avoid problems with the tax authority and benefit from a fiscally sound business structure.
If you still have questions or want to know more about the tax-related aspects of being a DGA, feel free to get in touch with a specialist to ensure you meet all the obligations.
