The rule in one paragraph
The customary salary (gebruikelijk loon) prevents a director-shareholder from swapping salary for lightly taxed dividend entirely. The salary is the highest of three tests: the statutory floor, 75% of the most comparable employment, or the best-paid employee in the group. For most SME directors the floor decides — €58,000 in 2026, on the current year page.
Why the floor matters
Salary taxes progressively to 49.5%; retained profit runs 19% corporate tax now and 24.5% box 2 at distribution. Salary at the floor, the rest through profit and dividend: the standing optimisation, worked out in the salary–dividend mix.
The planning room
A BV in a demonstrable growth phase or loss year agrees a fitting lower salary with the Belastingdienst, in writing and in advance — and private liquidity next to it can come from borrowing from the own BV, allowed up to €500,000. Arranged properly, the combination saves €18,000 to €20,000 a year.
Year by year
The floor moves with the years; the mechanism stays. Every year since 2019 stands in the customary-salary archive, the net arithmetic in gross to net.