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Written by:
Nico Koppel


Pay heed to the customary salary scheme

Any director-cum-controlling shareholder and his or her life partner are under a statutory obligation as a minimum to collect a “customary salary” for the duties they perform on behalf of the company. This implies that their minimum pay should equal the highest of the following three amounts:

  • 75 percent of the salary as per the more or most comparable position;
  • the higher or highest salary paid to (any of) the company’s other employees;
  • € 45,000 (per annum).

The company in question has the option of rendering it plausible that the salary paid out to its director-cum-controlling shareholder should be lower. Allowances may be made for a 25 percent discrepancy compared with the salary as per the more or most comparable position on condition that the end result should not turn out lower than € 45,000. This rule applies to any private limited-liability company in which you or your life partner have (has) a substantial interest and for which you carry out particular duties. You will be excuses from adhering to the above rule where your duties on behalf of the company are sufficiently limited in scope as to warrant a “customary remuneration” not exceeding € 5,000 gross per annum.

Dutch version: Denk aan de gebruikelijkloonregeling

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