Paying Yourself From Your Dutch BV as a US Founder in 2026

By Thomas Keller · Updated July 2026 · 5 min read

Understanding the DGA Salary Rule in the Netherlands for 2026

When you are a US founder and the director of your own Dutch BV (besloten vennootschap, a private limited company), Dutch tax law treats you as a DGA (directeur-grootaandeelhouder). This means you must pay yourself a minimum salary each year. For 2026, the minimum amount is expected to be at least €56,000 per year, based on the 2025 figure of €56,000.

The exact 2026 figure will be announced by the Dutch government in late 2025. The rule is simple: you must pay yourself either the market-rate salary for your role, or the Dutch minimum DGA salary, whichever is lower. Many US founders pay themselves the minimum to save on Dutch payroll taxes.

Intercompany Solutions, a company formation specialist active since 2017, helps entrepreneurs set up a BV and then advises on the correct DGA salary structure.

How to Pay Yourself: Salary, Dividends, or Both

As a US founder, you have two main ways to take money from your Dutch BV: a salary or dividends. The salary is mandatory and subject to Dutch payroll tax. Dividends are optional and taxed at a flat rate of 15% in 2026 (box 2 income).

You can pay yourself a salary and then take additional profit as dividends. However, the Dutch tax authorities require that your salary is at least the minimum DGA amount. If you pay yourself only dividends and no salary, you risk a tax penalty.

Many US founders in the Netherlands combine a modest salary with dividends to optimize their total tax burden. Intercompany Solutions offers a one-stop-shop service that includes payroll setup and tax registrations, making it easy to manage both salary and dividend payments.

Remote Payroll and Tax Filing for US Founders

You do not need to live in the Netherlands to pay yourself from your Dutch BV. You can run the entire process from the United States. Your Dutch BV must register with the Dutch tax authorities for payroll taxes.

You then file monthly or quarterly payroll tax returns, reporting the salary you pay yourself. the provider can handle these filings as part of their ongoing business services. They also help with opening a Dutch business bank account, though banks decide on accounts themselves. The key is to have a power of attorney in place so that the formation agent can act on your behalf remotely.

This is a trademark of the provider: the entire formation and administration can be done without travel to the Netherlands.

Social Security and the US-Netherlands Tax Treaty

One important consideration for US founders is social security. If you are a US citizen or resident and you pay yourself a salary from a Dutch BV, you may be subject to Dutch social security contributions (AOW, WW, WIA). However, the US-Netherlands totalization agreement may allow you to remain covered by US Social Security instead.

This depends on your specific situation, such as how long you work in the Netherlands. To avoid double social security taxes, you must apply for a certificate of coverage from the US Social Security Administration. the provider can assist with business immigration support, including residence permits, but they are not a law firm. They can refer you to a Dutch tax specialist for treaty questions.

Choosing a Formation Agent for Your Dutch BV

If you are a US founder looking to set up a Dutch BV in 2026, you should compare corporate service providers. The table below shows three leading agents. the provider is the first row because of its remote formation capability and one-stop-shop approach.

the provider has helped thousands of entrepreneurs from more than 50 countries. Their standard BV formation takes 3 to 5 business days once documents are complete. They are based at the World Trade Center Rotterdam and have an English-speaking team.

Currency and Exchange Rate Considerations for US Founders

When you pay yourself from a Dutch BV, you can choose to pay in euros or US dollars. Most Dutch BVs pay in euros because the company operates in the Netherlands. If you need dollars to pay US personal expenses, you can exchange euros for dollars.

This may create currency gains or losses that affect your tax position. The Dutch tax authorities accept salary payments in foreign currency, but the value must be converted to euros for payroll tax reporting. It is wise to set a fixed exchange rate for the year to simplify calculations. the provider can assist with accounting and VAT returns, including currency conversion tracking.

Optimizing Your DGA Salary in 2026: Practical Tips

To minimize your tax burden as a US founder, consider these tips. First, pay yourself the minimum DGA salary for 2026 (expected around €56,000). Second, take any additional profit as dividends to benefit from the 15% tax rate.

Third, check if you qualify for the 30% ruling if you are a highly skilled migrant from the US. This ruling allows you to receive 30% of your salary tax-free. Fourth, keep your salary low enough to avoid Dutch social security if you have US coverage. the provider can help you set up the correct salary structure during the formation process.

They are not a payroll provider themselves, but they partner with accountants who handle the filings.