When the Belastingdienst determines the normative wage, they do not have to take into account that the DGA (director and major shareholder) has not worked a full year for the BV. The standard amount of normative wages may still be attributed to the DGA. As a DGA, you have to draw a salary that is ‘normative’ in the market for such activities as you perform in your own BV. In 2021, this salary is at least €47,000. You are allowed to give yourself a lower salary, but only if you can make it plausible that an employee in the ‘most similar employment’ would get the same. If, on the other hand, a higher salary is normative, you will have to set your salary at least at 75% of such higher salary, or of the salary of the employee with the highest income within your bv or an affiliated bv.
In this case, the discussion was whether the normative wage could be reduced proportionately to time, if the DGA only performed work during part of the year. A DGA was issued an additional tax assessment as the tax authorities held he had declared insufficient normative wages. The DGA had done so because he had only worked for four months for his bv. However, the tax authorities thought he should have declared the full standard amount (€44,000). The court found in favour of the Belastingdienst. The fact that the DGA had not worked more than four months did not mean that an appropriate normative wage for the work should be less than € 44,000, and that only a third of that amount should be declared. The assessment was upheld.
Court of North Holland, February 19, 2020, (published on March 22, 2021) ECLI (abridged): 2251