Karekla

Dear Joost, Thank you so much for your comprehensive and detailed response. What stops the tax authorities of taking as a comparison my current employment salary of let's say 120k a year and applying the 75% on this? Could they do this or the comparison needs to be more aligned with market standards where the 90k figure would be more applicable? Once more thank you in advance. Have a great weekend and looking forward to your reply. (P.S: I added you on LinkedIn as well as I had seen from other forum posts your expertise on the subject but it was before I saw your reply. Thank you once more)

Dear All, Good morning. I got a question regarding the salary of a DGA within a BV. I have read multiple forum posts and Internet sites but still confused a bit. Contacted a potential accounting firm and when asked I didn't get a very comprehensive answer so I challenged them back and waiting for an answer. I have been living and working in the Netherlands for the past 4 years as a Project Planner in Construction (I will use example figures for my case below) In 2018 I was a company employee receiving 70k plus company housing, car and other benefits In 2020 I was a company employee receiving 90k plus company house, car etc. I 2021 I became a consultant through an umbrella company where I am on a temporary yearly contract and getting paid by the hour and making 120k a year. I now want to open my own Dutch BV and I am wondering what would be the lowest salary the tax authorities would accept. All of thr income would be generated by myself and I won't have 30% ruling. If my revenue is 140k let's say, my gross profit 130k (without salary paid) would they expect me to pay 75% of the 130k or could I argue that normally a construction project planner can get up to 90k which would be on the high end in the industry anyway and then I go 75% of 90k? Could they argue that since now as an employee I make 120k, It should be 75% of 120k and no less and essentially the comparable measure in this case its my own self? I was intending of pay myself around 68-70k ( based on 75% of 90) which is way above the 48k threshold but not sure if this will be accepted. Thank you and appreciate any help I can get.