DGA salary and dividends in a holding structure

[NNabil]

Hoi Higherlevel community! Please excuse my question to be in English.

 

I am the sole owner of a holding BV that itself owns:

1- 100% of a working BV 

2- 13.75% of a STAK (this is recent from 2023 and no devidends are paid or o be paid yet)

 

The working bv A was established in 2021 and since then it made some variable revenus, but it ended up currently with around 230k in the bank account (of which only 50-70k is the revenue of current year 2024). It never paid anything out (no dividends, no management fees, no DGA salary...) since its establishment :) I know it is not good, but that's a procrastination mistake I have to admit...

 

Now, I want to fix things up and set a management contract, DGA payroll and dividend payments.

 

Question 1:

Is it correct to assume that this is the default setup I have to follow:

- set myself in the payroll of the holding BV retroactively starting inning 2024

- The holding BV invoice management fees to the working bv

- the working bv pays dividends (if any) to the holding

- the holding saves these dividends (for reinvestment or to pay them to me personally as dividends later - I do not need them for now)

 

Question 2:

Since the revenue of 2024 can barely pay the 56k management fees/SGA salary. Can the working BV still pays out dividends to the holding (and later to me...) without having to consider a higher salary for 2024? note that these are dividends from profit collected from previous years.

 

Question 3:

I think a salary of 56k is comparable to the same function in my industry, however I am working practically 0 hours for the holding and 20-40% of the time for the working bv only. Does this mean I am allowed to pay myself only 40% of 56k as a salary?

 

Question 4:

What happens if I have a bad year where not enough profit is made (say less than 50k), am I still supposed to pay the DGA salary or I can set it temporarily to zero? Is it normal that a DGA salary increase and decrease every year depending on profit?

 

Thank you!

Nabil