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DGA loonheffingennummer


Hello everyone,


I hope English is allowed on this forum.


I have a question regarding paying a salary to myself as a DGA in my own BV.


I also own an eenmanszaak which I am mostly active in (56 hours a month), plus I am a full-time business student. So there is not much time for me to work in my BV.


This BV is active since Q1 2020 and the original idea was to keep it as an IP-right vehicle, since I am an artist and would like to hold my licenses in a BV instead of holding it personally.

However, since I am in my beginnings, I do not own any IP-rights yet so the BV is basically empty - no turnover, no creditors besides that one bank account so it´s losing 10€ a month. However, out of an ignorance / little knowledge, I have not asked for a loonheffingennummer and have not paid any salary to myself. At the same time, I did not work for my BV at all, basically I have just set it up, set up a bank account and declared 0 VAT every quarter.


Now the end of the year is coming so the annual account declaration is waiting for me.


The question is - is it mandatory for me to ask for loonheffingennummer at all (the "under 5000 € rule")? If it is, will I get a fine for asking it 10 months later than I was supposed to? Do I owe tax authorities the wage tax, even if it is clear that I have not worked for and had no time to work for my BV at all?

I have of course thought about turbo liquidating the BV but I feel like I could use the BV once my productions start being good enough (and it cost some € to set it up as well). At the same time, I want to save myself the headache of dealing with tax authorities since they don´t get their wage tax they would like to see so much, so if I cause myself too much trouble of keeping the empty BV waiting for its chance alive, then I would also liquidate it.

However, my intention is to keep it alive for as little costs as possible.


Thank you very much in advance for your answers.



Edited by enter_9797
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