Part 1: the floor is fixed
The customary salary of €58,000 comes first — with the growth-phase agreement as the legal route down. Everything below that level is a salary question by law, a choice question only above it.
Part 2: the marginal comparison
| Route | Combined burden 2026 (indicative) |
|---|---|
| Extra salary (top bracket) | up to 49.5% box 1 |
| Dividend, 24.5% bracket | ≈ 39% (19% corporate + 24.5% box 2 over the remainder) |
| Dividend, 31% bracket | ≈ 44% — and up to ≈ 47% over profit taxed at 25.8% |
Above the salary floor, dividend inside the 24.5% bracket wins for most DGAs — and salary stays deductible at the BV (besloten vennootschap, the Dutch private limited company), which narrows the gap at profits inside the 19% bracket. The exact crossover is personal: run your figures.
Part 3: the third tap
Borrowing from your own BV (up to €500,000) covers private spending at 0% now, shifting the box 2 moment to years with bracket room — the combination with a growth-phase salary keeps €18,000–€20,000 a year inside the structure. The mix in full: lowering your DGA salary and dividend step by step. Last verified: 19 July 2026.