Benefits for the director-major shareholder

The WKR also applies to the director-major shareholder. In 2025 the discretionary scope of the WKR includes 2 percent for the first 400.000 euros of the company’s wage bill, plus 1.18 percent over the remaining payroll. This means that the director-major shareholder can recieve the maximum amount of 2.400 euros without taxation with a salary of 135.000 euros.

The discretionary scope might be more beneficial than other options

As mentioned before, paying the 80 percent final levy over a bonus granted to an employee, might fiscally be more beneficial than increasing the employee’s salary. This also applies to the director-major shareholder.

Example: director-major shareholder as the only employee

Let’s say Holding BV wants to grant its only employee, the director-major shareholder, a net reimbursement of 2.400 euros. If the tax rate [for simplicity’s sake) is 50 percent, Holding BV must pay a gross reimbursement of 4.800 euros in order to pay out 2.400 euros net:

If the director-major shareholder’s salary is 135.000 euros and the flat rate percentage is 2 percent, then the discretionary scope of the WKR is 2.700 euros. This means that the director-major shareholder can receive the maximum amount of 2.400 euros without taxation.

You can lower the customary director-major shareholder salary with the WKR

As a director-major shareholder, you are subject to rules regarding a customary salary. You must receive a salary that is considered ‘customary’, when being employed by your own BV [limited liability company). The Tax Administration adjust this customary salary annually. The WKR offers opportunities to lower the director-major shareholder salary, which can be fiscally beneficial.

Customary salary regulation 2026

The minimum director-major shareholder salary is set at the highest of the following amounts that apply:

the salary from the most comparable employment;
the highest salary of the employees employed within the company;
58.000 euros.

Director-major shareholder salary and WKR

The WKR can help to possibly lower the director-major share-holder’s salary. According to the State Secretary of Finance, the customary salary regulation aligns with the wage concept for income tax, including the fiscal addition for a company car. This wage concept also includes final levy components. Contrary to a normal employee’s salary, final levy components regarding the director-major shareholder allocated to the discretionary scope can therefore also be counted towards their salary. This also applies to targeted exemptions such as travel expenses and study costs.