New rules for Director major shareholder (DGA)

In 2023, a number of tax changes have been implemented that you as a DGA may want to take into account:

Margin of efficiency (Doelmatigheidsmarge)

As a DGA, you could use the efficiency margin until 2023: you can reduce your salary by a percentage (the efficiency margin) to the salary of an employee who has the most comparable employment as yourself. In order to bring the tax on the income of entrepreneurs even more into line with that of employees, the efficiency margin has been completely abolished as of 2023. This means that a larger part of your income as a DGA is taxed than before.

Current account

In addition to abolishing the efficiency margin, there are new rules from 2023 that must limit the excessive borrowing of your bv. If you borrow more than € 700,000 from the bv from 2023, the additional amount will be taxed as income from a significant interest. In the measurement of the loan, all debts are included except for any home debt. In doing so, receivables on your bv are not taken into account and loans from several bv's are added together. However, the bv must calculate interest on the entire amount, including the part that has been taxed as a significant interest.

Are you a DGA and do you want to know more?

In this article we wrote more about usual wages and the efficiency margin. Or contact us  if you have any questions. We are happy to help you move forward.