Conventional salary set at € 42,000 for 2012
If you are a director-majority shareholder (DGA) of a company then the conventional salary scheme applies to you.
The conventional salary scheme (gebruikelijk loonregeling) holds that you must receive a salary which is appropriate for the position and working hours. In order to prevent abuse of the tax system the tax authorities have set a minimum salary which the DGA must meet.
In 2012 the minimum salary for a DGA is Eur 42,000. In 2011 this was set at Eur 41,000.
If the DGA can prove that a salary lower than the conventional salary of Eur 42,000 is appropriate then they may be excused from the conventional salary scheme. It is advisable to reach an agreement with the tax authorities about this in advance.