DGA Salary

[compiler]

I have came across the forum while searching on the internet and spent several hours so far; it's great for me to find here!

Thanks for all the contributions so far.

 

There has been several topics around DGA salary but I couldn't find the answer for our situation.

We, as three partners, have a BV which is owned by our holding BVs. Currently, I'm the director of the company on KVK;

but the other partners are also actively contributing. All three of us have also their eenmanszaak or VOF companies in addition to holdings.

 

Me(%35) and one of the shareholders(%50) are getting management fee through our holding BVs and we're also getting DGA salaries from our holdings.

The other shareholder(%15) is getting the management fee through his eenmanszaak at this moment. Our company was setup last year in July and our tax calculation for 2023 wasn't done yet; but I don't expect to have a profit that we can distribute dividend to the shareholders.

 

Here are the questions on my mind?

-Can any shareholder get the management fee through their eenmanszaak like our third shareholder does? 

-Do all the shareholders need to receive a DGA salary from either our BV or from their holdings? Or is it enough for only of them get a DGA salary?

-I also own a VOF and my second partner has an eenmanszaak. From tax perspective, getting the management fee through VOF or eenmanszaak looks more profitable as of now.  Until we come to a point that we can give dividends, can I invoice management or service fee from my VOF to BV or to my holding? I have read that one of the options to pay for a less DGA salary is to defer the DGA salary by the end of the year; have a look at the financial situation of the company and if there is a profit, allocate a meaningful DGA salary depending on how much we earn. 

 

Thanks in advance,

[shoptillyoudrop]

Just a small "kick-off" here...

 

15 minuten geleden, compiler zei:

-Can any shareholder get the management fee through their eenmanszaak like our third shareholder does? 

 

No one can. Not even your '3rd shareholder'.

A "eenmanszaak" cannot be a shareholder. If he/she hasn't gor a holding (where he/she is employed) then that's not a management fee, but salary from 'the company'. 

 

 

19 minuten geleden, compiler zei:

-Do all the shareholders need to receive a DGA salary from either our BV or from their holdings?

 

Yes, at least when they work for 'the company'.

 

 

20 minuten geleden, compiler zei:

-I also own a VOF and my second partner has an eenmanszaak.

 

No one "owns" a VOF. A VOF is like a 'joint venture' between 'eenmanszaken/ondernemers'.

 

So...  There is a lot of things to get straight here. I really think you should talk to a professional about all of this and not just ask a couple of questions on a forum.

 

Succes!

 

[Hans van den Bergh]

5 minuten geleden, shoptillyoudrop zei:

There is a lot of things to get straight here.

 

maybe this could be a starting point:

 

https://business.gov.nl/starting-your-business/choosing-a-business-structure/tool-for-choosing-a-dutch-legal-structure/

[Norbert Bakker]

Op 3-4-2024 om 16:36, compiler zei:

-Do all the shareholders need to receive a DGA salary from either our BV or from their holdings? Or is it enough for only of them get a DGA salary?

 

 

Please note:

 

A DGA who cannot prevent his or her own dismissal is (usually) compulsorily socially insured against unemployment and long-term illness. The operating company must pay social security contributions for this.

 

(This applies to both you and the 15% shareholder, but it can easily be avoided for you by including a provision in the articles of association that decisions on dismissal of a director must be taken by a majority of 2/3: with 35% shares you can you can then prevent your own dismissal)