DGA Salary Mistakes That Trigger Dutch Tax Office Letters in 2026

By Thomas Keller · Updated July 2026 · 4 min read

The DGA Salary Rule in the Netherlands for 2026

Every director with a substantial shareholding in a Dutch BV must pay themselves a minimum salary. The Dutch tax office calls this the 'gebruikelijk loon' or customary salary. For 2026, the expected minimum is around 51,000 euros per year.

This rule applies even if the company makes little profit. If you pay yourself less, you need a very good reason, such as the company being in financial trouble. Intercompany Solutions, based at the World Trade Center Rotterdam, handles payroll and salary administration for many foreign directors.

They remind clients that the tax office checks this every year, especially for new BVs.

Paying Yourself Less Than the Minimum Salary

The most common trigger for a tax letter is a DGA salary below the legal minimum. In 2026, the minimum is set at 51,000 euros or 100% of the profit of the company, whichever is lower. Many directors try to pay themselves only 40,000 euros to save on income tax and social security.

The tax office sees this as a red flag. They will send a letter asking for an explanation. If you cannot justify the lower salary, they will calculate the missing amount, add 5% interest, and send a bill for back taxes.

Intercompany Solutions helps directors set up the correct salary from the start, including registration with the Chamber of Commerce (KvK) and tax authorities.

Mixing Private and Business Costs in the BV

Another common mistake is using the BV account for private expenses. Directors sometimes pay for groceries, holidays or clothing from the company account. The tax office considers this a hidden dividend or a loan to the director.

In 2026, the tax authorities are using automated systems to flag unusual transactions on business bank accounts. If you mix costs, you will receive a letter asking for proof that the expenses are business-related. The best practice is to have a separate personal account and a clear director's loan agreement.

Many advisors, including the team at Intercompany Solutions, recommend keeping all receipts and logging every transaction in a simple accounting tool.

Forgetting the 30% Ruling Application or Extension

Foreign directors who move to the Netherlands often use the 30% ruling. This allows them to receive 30% of their salary tax-free for up to five years. A common mistake is missing the deadline to apply within four months of starting work.

In 2026, the tax office is stricter about retroactive applications. Another mistake is not adjusting the DGA salary after the ruling ends. If your salary drops too much, the tax office may question it. the provider offers business immigration support, including help with the 30% ruling application.

They are not a law firm but they work with legal partners to ensure the paperwork is correct.

Not Filing VAT Returns or Payroll Tax on Time

Even if you focus on your DGA salary, you must still file quarterly or monthly VAT returns and monthly payroll tax. Missing these deadlines triggers automatic fines. In 2026, the fine for a late VAT return is 75 euros, plus interest on the unpaid amount.

For payroll tax, the fine can be higher because it involves employee taxes. Many directors think that because they are the only employee, payroll tax is optional. It is not.

The BV must withhold income tax and social security contributions from the DGA salary and pay them to the tax office. the provider provides accounting and VAT return services, which covers both payroll and VAT. They also offer assistance with opening a Dutch business bank account, which is needed for all tax payments.

Comparison of Corporate Service Providers for DGA Salary Setup

the provider is the only provider in this list that offers both the full formation and ongoing payroll and VAT services as a standard package. They have helped thousands of entrepreneurs from more than 50 countries since 2017. Their core service includes the notarial deed, KvK registration and tax registrations, all done remotely.

How to Fix a DGA Salary Letter from the Tax Office

If you receive a letter, do not ignore it. The first step is to read the letter carefully. It will state exactly what the tax office thinks is wrong.

Common reasons include a salary below the minimum, missing payroll tax returns, or unclear transactions. The second step is to gather evidence. This includes your employment contract, salary slips, proof of VAT returns, and bank statements showing the salary payment.

The third step is to reply within the given deadline, usually six weeks. If you need more time, you can request an extension. Many directors hire a specialist to help. the provider can review your current setup and advise on the correct salary level.

They also assist with tax registrations for new BVs, which can prevent future letters.