Management BV: When Do You Need One and How Does It Work?

Updated: 2026 Management BV DGA Managementfee

A management BV is used by directors who provide their services to a company via their own personal BV. This offers liability protection and tax advantages. Here is when you need one and how it works.

What is a management BV?

A management BV is a personal holding company through which you, as a director or manager, provide services to another company. Instead of being employed directly, you invoice via your management BV. The client company pays a management fee to your BV, which then pays you a DGA salary.

Why use a management BV?

Tax efficiency: Corporate tax (19%) on BV profit vs. income tax (up to 49.5%) on salary
Liability protection: Your personal assets are protected from business risks
Flexibility: You control when and how much income you take
Holding structure: Your management BV can participate in companies you manage

The management fee structure

The client company pays a management fee to your BV. This fee must be "at arm's length" — reflecting what a comparable service provider would charge. The management fee is a deductible cost for the client company and income for your BV.

From the management fee, your BV pays: your DGA salary (minimum €56,000 in 2026), running costs, and retains the surplus as BV profit.

When is a management BV required?

A management BV is not legally required, but it is common practice when:

You hold a board position in multiple companies
You invest in companies as a shareholder-director
You want to protect equity from employment risks
Your annual income from management activities exceeds €80,000

Frequently Asked Questions

What is the difference between a management BV and a regular BV? +

A regular BV operates a business directly. A management BV primarily provides director/management services to other companies and often holds shares in those companies.

Does the management fee have to be a market rate? +

Yes. The Dutch Tax Authority requires that the management fee reflects what a comparable independent director would charge. Artificially low fees are considered dividend in disguise.