Kan een directeur van een BV gratis werken? / can direktor of bv work for free?

[Sabinchen]

Ik wil graag een BV oprichten. Het probleem hierbij is dat ik het DGA-salaris wil vermijden. Volgens mijn informatie hoeft u het DGA-salaris niet te betalen als de directeur niet meer dan 5% van de aandelen in de onderneming bezit. Als partner wil ik 95% van het bedrijf bezitten en mijn vader krijgt als directeur 5% van de aandelen zonder salaris. Is dat mogelijk?

 

Antwoord indien mogelijk in het Engels.

 

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I would like to set up a BV. The problem here is that I want to avoid the DGA salary. According to my information, you do not have to pay the DGA salary if the managing director does not own more than 5% share in the company. As a partner, I want to own 95% of the company and my father, as managing director, gets 5% of the shares without a salary. Is that possible?

 

If possible, please answer in English.

[Norbert Bakker]

Edit: my bad, see Joost’s explanation.

17 december 2023 aangepast door Norbert Bakker
Wrong assumption -> wrong info, deleted

[Joost Rietveld]

Hi Sabinchen

 

The law cited by Norbert is about mandatory social security.

The DGA-salary is mandatory for anyone who performs labour for his BV in which he or she holds 5% of the shares or more.

 

So your father, regardless of the percentage of your shares, has to be paid the DGA-salary, since he holds 5% and works for the BV.

 

You could avoid this by having him have 4,9% of the shares.

Do note that you can't have him work for free, since the legal minimum wage still applies.

 

[Sabinchen]

Hi Joost Rietvield, hi Norbert Bakker,

 

Thank you for both of your answers. I will give my father 4.9% of the shares. In Germany, the managing director is not considered an employee, which is why there is no obligation to pay the minimum wage. Is a managing director considered an employee in the Netherlands? I would just like to save myself the work of dealing with payroll, social security contributions, etc. For the little work that he does, my father receives 4.9% of the company.

[Joost Rietveld]

6 uur geleden, Sabinchen zei:

For the little work that he does

how can managing an entitre company be "little work"?

 

A managing director is indeed considered an employee in NL.

 

Anyway: given the questions you are asking, it would be a good idea to hire a bookkeeping firm with ample fiscal knowledge.

[Rik ·]

17 uur geleden, Sabinchen zei:

I would like to set up a BV. The problem here is that I want to avoid the DGA salary.

So what is your relationship to the BV?

You are not working in any way for that BV?

 

[Sabinchen]

13 hours ago, Rik · said:

So what is your relationship to the BV?

You are not working in any way for that BV?

 

yes, i am just the owner but my father is the director. The company will mainly just hold shares of other companys.

 

Does the DGA rule also apply to a managing director based in Germany?

18 december 2023 aangepast door Sabinchen

[Sabinchen]

According to Wikipedia's article, you also have to pay the DGA salary if a family member holds over 5% of the company shares. So if my father is the managing director, but I as the son hold 95.1% of the shares, I nethertheless have to pay him dga salary. :(

 

https://nl.wikipedia.org/wiki/Directeur-grootaandeelhouder

 

"Een aandeelhouder heeft een aanmerkelijk belang in een vennootschap, zoals een besloten vennootschap of een naamloze vennootschap, in de volgende gevallen: (..) 4. de aandeelhouder heeft zelf geen aanmerkelijk belang, maar een bloed- of aanverwant in de rechte lijn van hem wel."

 

Am I right?

[Joost Rietveld]

DGA salary does not apply to most (Germany indeed not) foreign directors. 

 

But if your father is managing from Germany, why is the BV established in NL? And what activities, if any, are performed in NL?