Term · BV & DGA
DGA (director-major shareholder)
Directeur-grootaandeelhouder: the director of a BV who owns at least 5% of the shares. A DGA must pay themselves a customary salary.
As a DGA, you are employed by your own BV, but not insured under the employee insurance schemes such as unemployment benefit (WW). You take money out of your BV through salary, dividends or a loan via the current account.
The balance between salary and dividends determines much of your tax burden. That is why it pays to have it calculated every year.