Customary salary is the Dutch tax concept requiring many DGAs to take a salary that is reasonable for their role.
What it means in Dutch business
It connects owner income, payroll tax, company cash and the explanation of why the director-major shareholder was paid that amount. For The Polder reader, the term is useful when it explains what must be checked in the Dutch file, who carries responsibility and how a public rule or signal reaches daily business decisions.
Why it matters
It connects owner income, payroll tax, company cash and the explanation of why the director-major shareholder was paid that amount.
Where readers see it
- DGA payroll
- salary decisions
- tax files
- company cash
- Box 2 planning
In practice
- DGA payroll
- salary decisions
- tax files
- company cash
- Box 2 planning
What to check
- Which return, assessment, invoice, ledger entry or calculation uses Customary salary.
- Which date, rate, threshold or valuation changes the outcome.
- Whether the company file separates sales, cash, tax and private money clearly.
- Which document would explain the position if Belastingdienst asked tomorrow.
Common mistake
Customary salary is not just a fixed number. The file must explain why the salary makes sense for the work and company situation.
The Polder reading
The Polder reads Customary salary through Ledger & Tax: not as loose terminology, but as a way to connect DGA payroll, salary decisions, tax files to the decision a company, adviser or public authority has to defend.
Related terms
- DGA
- BV
- loonheffing
Related Polder columns
- A Low DGA Salary Still Has to Earn Trust
- When a Senior Employee Raises the BV Owner’s Salary Question
Last updated by The Polder Dictionary on 2026-06-07T16:12:35+00:00.