As a DGA (director-major shareholder), you must pay yourself at least the customary salary (gebruikelijk loon) — the highest of three statutory criteria. The Dutch Tax Authority checks whether your salary is market-conform.
The two market criteria of the three-way test. The third criterion, the statutory minimum, follows automatically from the selected tax year.
The gross salary someone in employment would earn in a comparable role at a comparable company. Look at job postings or sector salary surveys. Since 2023 this criterion counts at 100% (previously 75%).
The highest gross salary of any employee at your BV or affiliated company. This amount is not scaled by your FTE — it is a fixed reference.