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‍Two directors jointly manage a BV. They have concluded an employment agreement with the BV and each holds 50% of the shares. One director's salary is €230,000, the other's is €190,000. Furthermore, the employment conditions and activities are the same. The highest earning employee of the BV without shares has a salary of €200,000. How does the usual salary scheme work for the lowest-earning director?

Question

Should the lowest-earning director's usual salary be adjusted to that of the employee without shares (€200,000) or to that of his fellow director (€230,000)?

Reply

According to the tax authorities knowledge group, the usual salary should in principle be set at the salary of the employee with the highest salary. It is not important here whether or not this employee has significant interests in the BV.

The usual salary of the lowest-earning director is therefore in principle adjusted to €230,000. Based on the statutory counter-evidence regime, this director does have the option to make it plausible that his usual salary should be set at the salary of an employee with the most comparable employment relationship where a significant interest does not play a role.

Please note: To match the salary of the highest-earning employee, this employee must be employed by the BV itself or BVs affiliated with the BV. If the two directors each had personal holdings containing their employment contract and everyone's interest in the Werk-BV, the highest-earning director could not be considered the highest-earning employee for the other director's usual salary, because the personal holdings are not affiliated bodies.

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